Abbott Healthcare Pvt. Ltd ., In re

Date: December 14, 2018

Court: Appellate Authority for Advance Ruling
Bench: Kerala
Type: Advance Ruling
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Subject Matter

Placement of specified medical instruments in hospitals, labs etc, for their use without any consideration, against an agreement containing minimum purchase obligation of products like reagents, calibrators, disposals etc for a specific period constitute composite supply

ClassificationComposite Supply

Summary

1. The applicant has adopted the business model of placing their own medical instruments at the premises of hospitals or laboratories and supplied the pharmaceutical products, reagents, diagnostic kits etc to be used in such equipments by executing a…

Abbott Healthcare Private Limited, (hereinafter called ‘the appellant’)  is a company engaged in the sale of pharmaceutical products, diagnostic kits etc. The appellant has adopted the business model of placing their own medical instruments at the premises of unrelated hospitals or laboratories and supplied the pharmaceutical products, reagents, diagnostic kits etc., to be used in…

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