Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.

Last updated: 12 October 2019
 Notice Date : 10 November 2019
Circular No. 118/37/2019-GST 1 F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 156, North Block, New Delhi, the 11th October 2019 To, The Principal Chief Commissioners/ Chief Commissioners/

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