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No GST on machines given under RRC model, i.e, delivered to customers for free & ownership lies with supplier

November 20, 2019[2019] 111 375 (AAR - KARNATAKA)

GST : Where applicant engaged in business of trading of medical diagnostic reasants and diagnostic equipments enters into a Reagent Rental Placement Contract (RRC) for supply of equipments, reagents, controls and services in conjunction and equipment is supplied on returnable basis, it is not liable to pay CGST on equipment given to customers; however, in Part Reagent Rental Placement Contract (PRC) wherein contract is worded akin to contract in RRC model except for fact that an additional upfront non-refundable deposit is obtained from end-customer, applicant is liable to pay GST on machines/equipments given to customers under PRC model

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