https://www.taxtmi.com/article/detailed?id=16722 Procurement support services provided by a foreign group entity to an Indian affiliate were considered under the IGST framework to determine whether the arrangement was intermediary services or an import of services. The Tribunal held that the foreign entity was rendering core procurement services on its own account as an independent contractor, not merely facilitating a supply between others. The services were therefore treated as an import of services, with the place of supply in India under the default rule. en-us Mon, 22 Jun 2026 08:39:59 +0530 Mon, 22 Jun 2026 08:39:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16722 Procurement support services provided by a foreign group entity to an Indian affiliate were considered under the IGST framework to determine whether the arrangement was intermediary services or an import of services. The Tribunal held that the foreign entity was rendering core procurement services on its own account as an independent contractor, not merely facilitating a supply between others. The services were therefore treated as an import of services, with the place of supply in India under the default rule. Articles Goods and Services Tax - GST Mon, 22 Jun 2026 08:39:59 +0530 https://www.taxtmi.com/article/detailed?id=16722