Appeal against judgment of GSTAT Principal bench in the case of Dow Chemical has been filed before SC

Appeal against judgment of GSTAT Principal bench in the case of Dow Chemical has been filed before SC. This appears to be the first case of GSTAT order being challenged before SC.

The case relates to whether procurement services received by Company from its Switzerland-based group entity were imports of services or intermediary services. GSTAT held that such services are NOT intermediary services and denied IGST refund of Rs. 13.41 crores.

Read: GSTAT, Mumbai held that Procurement Hub Services Rendered by Foreign Affiliate to Indian Recipient Constitute Import of Services and Not Intermediary Services