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TMI BlogClarification regarding determination of place of supply in case of software/design services related to Electronics Semiconductor and Design Manufacturing (ESDM) industryX X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax, A.P., Edupugallu, Vijayawada Present: Sri. Peeyush Kumar, I.A.S. Circular No. 118/37/2019 (Central) 39/2019(State) CCTs Ref. No. CCW/GST/74/2015 Date: 22-10-2019 Sub: - Clarification regarding determination of place of supply in case of software/design services related to Electronics Semiconductor and Design Manufacturing (ESDM) industr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks , reusable units of software logic and design layouts that can be combined to form newer 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 (hereinafter referred to as the IGST Act ) have been examined. In order to ensure uniformity in the implementation of the provisions of the law, the Chief Commissioner, in exercise of his powers conferred by sub-section (1) of section 168 of the Andhra Pradesh Goods Services Tax Act, 2017 (hereinafter referred to as the APGST Act ) clarifies the same as below. 4. In contracts where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, it is clarified that the place of supply of software/design by supplier located in taxable territory 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 no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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