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 use without any consideration for a specific period constitute supply as defined under section 7 of the CGST Act 2017. The applicant is placing the instrumen...