Dow Chemical International Private Limited Vs Commissioner of State Tax
Date: June 11, 2026
Subject Matter
Foreign Entity's Procurement Services for Group Company Taxable as Import, Not Intermediary Services
Summary
The appeals were dismissed , and the First Appellate Authority's orders confirming the rejection of refund claims were upheld . The Tribunal ruled that procurement services received by the Indian entity from its foreign group company are taxable as a…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. These are a bunch of Appeals under Section 112 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act), read with Rule 110(1) of the Central Goods and Services Tax Rules, 2017 (hereinafter referred as CGST Rules). 2. The Appellant, M/s DOW Chemical International Private Limited, has assailed the confirming orders passed by t…