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Medical instruments supplied with purchase obligations of reagents is not composite supply, case remanded back to AAR

January 9, 2020[2020] 113 181 (Kerala)

GST : Where applicant supplied medical instruments to hospital/laboratory, for their use, without any consideration for a specified period and it also supplied supplied specified quantities of reagents, calibrators, disposables, etc., through its distributors on payment of applicable GST, since supplies were made by two different taxable persons, supply of instrument being by applicant and supply of reagents, calibrators and disposables being by distributor and there was also no material to suggest that said two supplies were so bundled and supplied in conjunction with each other in 'ordinary course of business' to constitute composite supply, matter was remitted back to AAR for further decision

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