AAR : Free medical instrument supplied with other goods to hospitals, taxable as 'composite supply' at 18%

Kerala AAR holds that placement of specified medical instruments to hospitals, labs, etc. for use without consideration against an agreement containing minimum purchase obligation of products like reagents, calibrators, disposals etc., being conjoint and inter-dependent, constitutes a ‘composite supply’, taxable at 18% GST; Observes, terms and conditions of the agreement reveal that it is an indivisible contract for supply of instrument and products to be used in the inst...