GST on machines given to customers under RRC/PRC models

In re M/s Randox Laboratories India Private Limited (GST AAR Karnataka)

(1) Whether the applicant is liable to pay GST on the machines given to the customers under RRC/PRC models ?

The applicant is liable to pay GST on the machines / equipments given to the customers under the PRC Model but is not liable to pay GST on the machines / equipments given to the Customers under the RRC model.

(2) Whether the supply of reagents along with tile machine rental and services in a RRC/PRC contract is a separate supply or a mixed supply or composite supply? If considered as composite supply, what is principal supply ?

The supply of reagents along with the machine rental services in both RRC and PRC contract is a separate supply independent of machine rental services supplied, if any.

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