Dow Chemical International Private Ltd. Vs Commissioner of State Tax (GSTAT)
Date: June 3, 2026
Subject Matter
Foreign Procurement Services to Indian Entity Not Intermediary; Liable to GST as Import of Service
Summary
The Appeals filed by M/s DOW Chemical International Private Limited seeking refunds of Integrated Goods and Services Tax (IGST) paid under Reverse Charge Mechanism (RCM) were dismissed . The Tribunal affirmed the First Appellate Authority's decision,…
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…