No GST Refund as Foreign Group Entity Rendered Core Procurement Functions: GSTAT

Dow Chemical International Private Limited Vs Commissioner of State Tax (GSTAT) The Goods and Services Tax Appellate Tribunal (GSTAT) considered a batch of six appeals concerning refund claims filed for the period from January 2022 to June 2022. The appeals arose from orders of the Joint Commissioner of State Tax (Appeals), which had upheld the rejection of refund claims relating to Integrated Goods and Services Tax (IGST) paid under the reverse charge mechanism (RCM). The case is reported as Dow Chemical International Private Limited Vs Commissioner of State Tax (GSTAT). The appellant, engage...