Taxcharcha
CGST CircularsGSTGSTLatest

Circular No. 118/2019 – GST – Determination of place of supply in case of software / design services related to Electronic semi conductor and Design Manufacturing (ESDM) Industry

circular no. 118/2019-gst

In circular no. 118/2019-GST, the CBIC has clarified that 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 n a composite supply, where such testing is an ancillary supply, is the location of the service recipient as per section 13(2) of IGST act.

To read the circular, click here circular-cgst-118

Related posts

Notification no. 12/2018 – Central tax(Rate) – Extending applicability of RCM from 30-06-2018 to 30-09-2018

Team Taxcharcha

24/2017-Central Tax,dt. 21-08-2017 – Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017.

Team Taxcharcha

Reverse Charge Mechanism (RCM) u/s. 9(4) has been postponed till 30th September 2019

Team Taxcharcha