Transfer of right to use of any goods for any purpose is liable to GST

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

The 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 composite supply. The principal supply is the transfer of right to use of any goods for any purpose and is liable to GST under SI No. 17 (iii) – Heading 9973 of Please become a Premium member. If you are already a Premium member, login here to access the full content.