India GSTAT: Swiss Procurement Services Held Not to Be Intermediary Services

The GSTAT held that global procurement services received from a Switzerland-based group entity were not “intermediary services” under the IGST Act.
It found the Swiss entity was providing substantive procurement services on its own account as a centralized procurement hub, not merely facilitating supplies.
The services were therefore treated as an import of services.
The place of supply was India, and the taxpayer correctly paid IGST under the reverse-charge mechanism.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.