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

Last updated: 18 August 2021

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The Kerala Authority for Advance Ruling has determined that providing specified medical instruments to unrelated entities such as hospitals and laboratories, even without charge, constitutes a 'supply' under the Central Goods and Services Tax (CGST) Act. This ruling clarifies the tax implications for such transactions.

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

Daily Limit Reached