Placement of specified medical instruments to unrelated customers without consideration for a specific period constitute supply

In re M/s. Abbott Healthcare Pvt. Ltd. (GST AAR Kerala)

Issue: Whether the placement of specified medical instruments to unrelated customers like hospitals, labs etc for their use without any consideration for a specific period constitute supply and Whether such movement of goods constitutes otherwise than by way of supply under GST?

Held: The placement of specified medical instruments to unrelated customers like hospitals, labs for their

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