https://www.taxtmi.com/caselaws?id=792994 Procurement support services supplied by an overseas entity were held to be rendered on its own account as substantive procurement services, not as intermediary services, because the arrangement did not amount to mere facilitation between two parties. On that basis, the special place-of-supply rule for intermediaries did not apply; the transaction was treated as an import of services and the general rule under Section 13(2) governed, placing the supply in India. The refund claim for IGST paid earlier was not barred merely because payment had been made under a mistaken view, but it failed on merits because the import of services remained taxable. en-us Thu, 04 Jun 2026 00:00:00 +0530 Wed, 17 Jun 2026 16:24:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792994 Procurement support services supplied by an overseas entity were held to be rendered on its own account as substantive procurement services, not as intermediary services, because the arrangement did not amount to mere facilitation between two parties. On that basis, the special place-of-supply rule for intermediaries did not apply; the transaction was treated as an import of services and the general rule under Section 13(2) governed, placing the supply in India. The refund claim for IGST paid earlier was not barred merely because payment had been made under a mistaken view, but it failed on merits because the import of services remained taxable. Case-Laws GST Thu, 04 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792994