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

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1 Year PLAN - Rs.~~1999~~

1799

(Excl. of GST ₹323)

2 Years PLAN - Rs.~~3499~~

3149

(Excl. of GST ₹566)

BEST VALUE

3 Years PLAN - Rs.~~4999~~

4499

(Excl. of GST ₹809)

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Attached File : 1442821_4228_97_abbott_healthcare.pdf

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Judgement posted by

Poojitha Raam Vinay

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I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

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