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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) industry.X X X X Extracts X X X X X X X X Extracts X X X X ..... a. To All the Dy. Excise Taxation Commissioner (ST), in the State of Haryana. Memo No. 2893/GST-2 Panchkula, date the 07-11-2019 Subject: Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry. The circula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r designs). Based on these, the Indian company digitally integrates the various IP blocks to develop the software and the silicon or hardware design. These designs are communicated abroad (in industry standard electronic formats) either to the customer or (on behest of the customer) a manufacturing facility for the manufacture of hardware based on such designs. 2.1 In addition, the softwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uniformity in the implementation of the provisions of the law, the Commissioner of State Tax, in exercise of its powers conferred by section 168 of the Haryana Goods Services Tax Act, 2017 (hereinafter referred to as the HGST Act ) clarifies the same as below. 4. In contracts where service provider is involved in a composite supply of software development and design for integrated cir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itory to service recipient located in non-taxable territory by using sample prototype hardware / test kits in a composite supply, where such testing is an ancillary supply, is the location of the service recipient as per Section 13(2) of the IGST Act. Provisions of Section 13(3)(a) of IGST Act do not apply separately for determining the place of supply for ancillary supply in such cases. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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