Levy of GST—The applicant sought for advance ruling on the following:
i) Whether the placement of specified medical instruments to unrelated customers like hospitals. labs etc, for their use without any consideration, for a specific period constitute supply?
ii) Whether such movement of goods constitutes otherwise than by way of supply under GST?
Held that :- The 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. The principal supply is the transfer of right to use of any goods for any purpose and is liable to GST under Sl No. 17 (iii) - Heading 9973 of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017 [2018] 4 TAXLOK.COM 009 (AAR-Kerala)