Dow Chemical International Private Limited Vs Commissioner of State Tax (GSTAT)
Date: April 7, 2026
Subject Matter
Centralized Procurement Hub Services to Indian Subsidiary Qualify as Import of Services, Not Intermediary Services
Summary
The appeals filed by the Appellant, M/s DOW Chemical International Private Limited, seeking a refund of Integrated Goods and Services Tax (IGST) paid under the Reverse Charge Mechanism (RCM) for services received from Dow Europe GmbH, have been dismi…
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…