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
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Poojitha Raam Vinay 
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