Medical Instruments Placement at Hospitals Classified as "Supply" u/s 7 of CGST Act, Rules AAAR.

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....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....