Placement of specified medical instruments to unrelated customers like hospitals, labs constitute as supply under the CGST Act

Last updated: 18 August 2021

Court :
KERALA AUTHORITY FOR ADVANCE RULING GOODS AND SERVICES TAX DEPARTMENT

Brief :
Whether in the facts of the case, the provision of specified medical instruments by the applicant to unrelated parties like hospitals, lab etc for use without any consideration constitutes a "supply" or whether it constitutes "movement of goods".

Citation :
KER/97/2021

KERALA AUTHORITY FOR ADVANCE RULING
GOODS AND SERVICES DEPARTMENT TAX, TAX TOWER,

OF :Shri. KARAMANA, THIRUVANANTHAPURAM — 695002

BEFORE THE AUTHORITY Sivaprasad S, IRS& : Shri. Senil A K Rajan

M/s. Abbott Healthcare Private Limited (hereinafter referred to as the applicant) is a company incorporated under the Companies Act, 1956 having its registered office at 3, Corporate Park, Sion Trombay Road, Mumbai - 400 071, India.

Whether in the facts of the case, the provision of specified medical instruments by the applicant to unrelated parties like hospitals, lab etc for use without any consideration constitutes a "supply" or whether it constitutes "movement of goods"

Please find attached the enclosed file for the full judgement