Case Law Details
Case Name : In re M/s Abbott Health Care Private Ltd. (GST AAAR Kerala)
Appeal Number : Advance Ruling Order No. AAR/04/2018
Date of Judgement/Order : 14/12/2018
Related Assessment Year :
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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 does not have jurisdiction to go beyond issues referred: HC
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