Foreign Procurement Hub Services Qualify as Import of Services: GSTAT

Dow Chemical International Private Ltd. Vs Commissioner of State Tax (GSTAT) GSTAT, Mumbai held that Procurement Hub Services Rendered by Foreign Affiliate to Indian Recipient Constitute Import of Services and Not Intermediary Services Summary: The GST Appellate Tribunal dismissed six refund appeals filed by a taxpayer seeking refund of IGST paid under the Reverse Charge Mechanism (RCM) on procurement-related services received from its Switzerland-based group entity. The taxpayer contended that the services qualified as “intermediary services” under Section 2(13) of the IGST Act, making t...