GST on Placement of specified medical instruments for use without consideration

By Editor2 Goods and Services Tax Judiciary December 14, 2018

Case Name: In re M/s Abbott Health Care Private Ltd. (GST AAAR Kerala)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: AAAR, AAR Kerala, Advance Rulings

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In re M/s Abbott Health Care Private Ltd. (GST AAAR Kerala) Placement of specified medical instruments to unrelated customers like hospitals, labs etc. for their use without any consideration, against an agreement containing minimum purchase obligation of products like reagents, calibrators, disposals etc. for a specific period constitute a composite supply, the principal supply being the transfer of right to use any goods for any purpose is liable to GST. Also Read AAR Ruling- Transfer of right to use of any goods for any purpose is liable to GST Also Read Hon’ble HC Order – AAR d...

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