Friday, 03 March 2023 / Published in GST, CBIC, GSTN

Whether the provision of specified goods to customers without any direct consideration would constitute a supply or a movement of goods otherwise than by way of supply?

5.             M/S ABBOTT HEALTHCARE PVT. LTD. vs. THE COMMISSIONER OF STATE TAX [2020 (1) TMI 338 (KERALA HIGH COURT)] Placing of diagnostic instruments at hospital, labs etc. Background: Abbott placed its own diagnostics instruments at the premises of unrelated hospitals, labs for their uses for a specified period without any consideration. To execute the aforesaid