GSTAT Mumbai Denies GST Refund, Holds Foreign Procurement Support Services as Import of Services - SAG Infotech Official Tax Blog

The Principal Bench of the GST Appellate Tribunal (GSTAT) has upheld the rejection of a GST refund claim amounting to ₹13.41 crore, ruling that procurement support services received from a foreign group entity constitute an import of services and are therefore taxable under GST. The Tribunal further held that such services do not fall within the scope of intermediary services as defined under the…