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Determination of composit supply under GST.

Supply under GST — The petitioner sought an Advance Ruling from the Authority for Advance Ruling “whether in the facts of the present case, the provision of specified medical instruments by the Applicant to unrelated parties like hospital(s), Lab (s), for use without any consideration, constitutes a “supply” or whether it constitutes “movement of goods otherwise than by way of supply” as per provisions of the CGST/SGST Act, 2017?” AAR held that the supply of reagents, calibrators, disposables etc., which is otherwise taxable @ 5% [2.5% CGST + 2.5% SGST], became taxable at the rate of tax applicable to the instruments, namely, 18%. The petitioner preferred an appeal before the Appellate Authority, but the said appeal was rejected. Thereafter, filed the writ petition. Composite supply must take into account supplies as effected at a given point in time on “as is where is” basis.  Writ petition allowed by quashing impugned orders, and remit the matter back to the AAR for a fresh decision on the query raised before it by the petitioner company. — Abbott Healthcare Private Limited Vs. The Commissioner of State Tax Kerala, The Commissioner, CGST, Kerala, Union of India, State of Kerala, The Kerala Authority For Advance Ruling, The Kerala Appellate Authority For Advance Ruling [2020] 20 TAXLOK.COM 006 (Kerala)

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