CBIC’s clarification on scope of place of supply in case of software/design services related to Electronics Semi-conductor & Design Manufacturing industry

CBIC issues clarifications regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry; Clarifies 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 reci...