Supply of Medical instruments: Original Advance Ruling Order dated 26-9-2018 in Abbott Healthcare (P.) Ltd., In re [2018] 98 taxmann.com 156 (AAR-KERALA) is upheld as legally correct and proper and it is ruled that placement of specified medical instruments to unrelated customers like hospitals, labs etc.,for their use without any consideration, against an agreement containing minimum purchase obligation of products like reagents, calibrators, disposals etc., for a specific period constitute composite supply, principal supply being transfer of right to use any goods for any purpose is liable to GST under Sr. No. 17(iii).
Heading 9973 of Notification No. 11/2017-Central Tax (Rate) dated 28-6-2017- Abbott Healthcare (P.) Ltd., In re – [2019] 103 taxmann.com 159 (AAAR-KERALA).