https://www.taxtmi.com/caselaws?id=420166 The AAAR Kerala held that placement of medical instruments by appellant at hospitals/labs under reagent supply and instrument use agreements constitutes supply of services under CGST Act, 2017. The appellant retained ownership while transferring right to use instruments for fixed tenure. Per Schedule II, Sl. No. 1(b), transfer of right in goods without title transfer qualifies as supply of services. The arrangement falls within Section 7's wide definition of supply, attracting GST liability as supply of services rather than goods. en-us Fri, 28 Jan 2022 00:00:00 +0530 Wed, 02 Apr 2025 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420166 The AAAR Kerala held that placement of medical instruments by appellant at hospitals/labs under reagent supply and instrument use agreements constitutes supply of services under CGST Act, 2017. The appellant retained ownership while transferring right to use instruments for fixed tenure. Per Schedule II, Sl. No. 1(b), transfer of right in goods without title transfer qualifies as supply of services. The arrangement falls within Section 7's wide definition of supply, attracting GST liability as supply of services rather than goods. Case-Laws GST Fri, 28 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420166