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

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