https://www.taxtmi.com/highlights?id=62638 Supply or not - placement of specified medical instruments by the appellant at the premises of unrelated hospitals, labs etc. in pursuance of the agreement for their use for a specific period - movement of goods otherwise than by way of supply or not - Section 7 of the CGST Act, 2017 - It is well settled principle that a taxing statute must be interpreted in the light of what is clearly expressed; it cannot imply anything, which is not expressed, it cannot import provisions in the statute so as to supply any assumed deficiency. - Thus, it is evident that the activity or transaction undertaken by the appellant qualifies to be categorised as "supply" - AAAR en-us Mon, 28 Mar 2022 08:24:41 +0530 Mon, 28 Mar 2022 08:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62638 Supply or not - placement of specified medical instruments by the appellant at the premises of unrelated hospitals, labs etc. in pursuance of the agreement for their use for a specific period - movement of goods otherwise than by way of supply or not - Section 7 of the CGST Act, 2017 - It is well settled principle that a taxing statute must be interpreted in the light of what is clearly expressed; it cannot imply anything, which is not expressed, it cannot import provisions in the statute so as to supply any assumed deficiency. - Thus, it is evident that the activity or transaction undertaken by the appellant qualifies to be categorised as "supply" - AAAR Highlights GST Mon, 28 Mar 2022 08:24:41 +0530 https://www.taxtmi.com/highlights?id=62638