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TMI BlogClarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industryX X X X Extracts X X X X X X X X Extracts X X X X ..... ise and Taxation Department To 1. The Additional/Jt. Commissioner of State Taxes and Excise, South Zone, North Zone, Central Zone, H.P. 2. The Joint Commissioner of State Taxes and Excise, Central Zone, North Zone, Flying Squad, NZ/ SZ/ CZ. 3. The Dy. Commissioner of State Taxes and Excise, Shimla, Solan, BBN Baddi, Sirmour, Bilaspur, Hamirpur, Mandi. Kullu, C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tor and Design Manufacturing (ESDM) industry in India are engaged in the process of developing software and designing integrated circuits electronically for customers located overseas. The client/customer electronically provides Indian development and design companies with design requirements and Intellectual Property blocks ( IP blocks , reusable units of software logic and design layouts that ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ware prototypes and samples and testing thereon lends these services the character of performance-based services in respect of goods required to be made physically available by the recipient to the provider . 3. The provisions relating to determination of place of supply as contained in the Integrated Goods Services Tax Act, 2017 (hereinafter referred to as the IGST Act ) have been ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llary activity. The entire activity needs to be viewed as one supply and accordingly treated for the purposes of taxation. Artificial vivisection of the contract of a composite supply is not provided in law. These cases are fact based and each case should be examined for the nature of supply contracted. 4.1 Therefore, it is clarified that the place of supply of software/design by supplier ..... X X X X Extracts X X X X X X X X Extracts X X X X
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