Placement of medical instruments without consideration in hospitals is a Supply of Service


Last updated: 15 June 2021

Court :
AAR, Kerala

Brief :
The AAR, Kerala, in Abbott Healthcare Pvt. Ltd. [Advance Ruling No. KER/97/2021 decided on June 07, 2021] held that the placement of specified medical instruments to unrelated customers like hospitals, labs etc., for their use without transfer of ownership and consideration, against an agreement containing minimum purchase obligation to purchase medical instruments for specified period, constitutes a ‘supply of services’.

Citation :
[Advance Ruling No. KER/97/2021 decided on June 07, 2021

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Bimal Jain
Published in GST
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