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ABBOTT HEALTHCARE PRIVATE LIMITED vs. THE COMMISSIONER OF STATE TAX KERALA, THE COMMISSIONER, CGST, KERALA, UNION OF INDIA, STATE OF KERALA, THE KERALA AUTHORITY FOR ADVANCE RULING, THE KERALA APPELLATE AUTHORITY FOR ADVANCE RULING
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
Pet. Counsel
V.sridharan
Shaji Thomas
Jen Jaison
Res. Counsel
Thushara James
Maheswary.g

Petitioner / Applicant

ABBOTT HEALTHCARE PRIVATE LIMITED
Respondent THE COMMISSIONER OF STATE TAX KERALA, THE COMMISSIONER, CGST, KERALA, UNION OF INDIA, STATE OF KERALA, THE KERALA AUTHORITY FOR ADVANCE RULING, THE KERALA APPELLATE AUTHORITY FOR ADVANCE RULING
Court Kerala High Court
State

Kerala

Date Jan 7, 2020
Order No.

W.P(C).No.17012 OF 2019(B)

Citation

2020(1) TAXREPLY 1295
Original Order
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ORDER

JUDGMENT The petitioner herein is a company incorporated under the Companies Act, 1956, having its registered office in Mumbai. It is engaged inter alia in the sale of pharmaceutical products, diagnostic kits etc. and it is registered under the Goods and Services Tax Act in the State of Kerala. It is the case of the petitioner in the writ petition that as per the business model operated by it in the State of Kerala, it places its diagnostic instruments at the premises of unrelated hospitals, laboratories etc. for their use for a specified period without any consideration. The petitioner also enters into Reagent Supply and Instrument Use Agreements with various hospitals, laboratories etc, whereunder, the arrangement between the parties is for the supply of medical instruments to the hospital/laboratory concerned, for their use, without any consideration for a specified period and for the supply of specified quantities of reagents, calibrators, disposables etc. at the prices spec....

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