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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 ..... No.118/29/2019- GST/SIKKIM Date: 11th October, 2019 CIRCULAR Subject: Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry reg. Various representations have been received from trade and industry seeking clarification on determinat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ian 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 software developed is also integrated upo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the provisions of the law, the Board, in exercise of its powers conferred by sub-section (1) of section 168 of the Central Goods Services Tax Act, 2017 (hereinafter referred to as the CGST 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 circuits electronically, testing of sof ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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. Jigme Dorjee Bhutia Secr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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