GST on Placement of specified medical instruments for use without consideration

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.

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