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TaxReply India Pvt Ltd

ABBOTT HEALTHCARE (P.) LTD
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

ABBOTT HEALTHCARE (P.) LTD
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Sep 26, 2018
Order No.

KER/15/2018

Citation

2018(9) TAXREPLY 266
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ORDER

The applicant has adopted the business model of placing their own medical instruments at the premises of hospitals or laboratories and supplied the pharmaceutical products, reagents, diagnostic kits etc to be used in such equipments by executing an agreement. The applicant sought for advance ruling on the following: i) 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? ii) Whether such movement of goods constitutes otherwise than by way of supply under GST? The authorized representative of the applicant was heard. It is stated that the applicant placed its own specified medical equipments to identified hospitals or laboratories by executing an agreement. The applicant placed the equipment in the premises of hospitals or laboratories without receiving any consideration. The employee of the hospitals or laboratories where the equipment is i....

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