https://www.taxtmi.com/caselaws?id=368632 The court ruled that the placement of medical instruments without consideration, coupled with a minimum purchase obligation for products, constitutes a composite supply. The principal supply is deemed to be the transfer of the right to use goods, subject to GST under the relevant notification. The attempt to split the supply through independent transactions to avoid higher tax rates applicable to composite supplies was considered a colorable business model. en-us Wed, 26 Sep 2018 00:00:00 +0530 Wed, 05 Mar 2025 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368632 The court ruled that the placement of medical instruments without consideration, coupled with a minimum purchase obligation for products, constitutes a composite supply. The principal supply is deemed to be the transfer of the right to use goods, subject to GST under the relevant notification. The attempt to split the supply through independent transactions to avoid higher tax rates applicable to composite supplies was considered a colorable business model. Case-Laws GST Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368632