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The applicant is liable to pay GST on the machines / equipments given to the customers under the PRC Model but is not liable to pay GST on the machines / equipments given to the customers under the RRC model.

Levy of GST — The applicant is in the business of trading of medical diagnostic reagents and diagnostic equipment and provides services/spares relating to such equipment. The applicant imports equipment, reagents and spares from their group company. Only certain spares are procured domestically. Majority of the sales are made to the diagnostic centres across India through authorised distributors who purchase the reagents from the applicant and sell the same to end-customers. The Applicant sought advance ruling in respect of pay of GST on the machines/equipments given to the customers under the PRC Model. The Authority ruled out that he applicant is liable to pay GST on the machines/equipments given to the customers under the PRC Model but is not liable to pay GST on the machines/equipments given to the customers under the RRC model. — Randox Laboratories India Private Limited, In Re… [2019] 16 TAXLOK.COM 203 (AAR-Karnataka)