Dynamic Techno Medicals Private Limited ., In re
Date: July 22, 2025
Court: Authority for Advance Ruling
Bench: Kerala
Type: Advance Ruling
Judge(s)/Member(s): Jomy Jacob, Mansur
Subject Matter
Demo Samples are Not 'Physicians' Samples,' ITC Reversal Not Required
Summary
M/s Dynamic Techno Medicals Private Limited, a manufacturer of health aid products, sought an advance ruling on the GST implications of issuing demo samples to its product specialists. These samples are used for live demonstrations to potential custo…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KERALA 1. M/s Dynamic Techno Medicals Private Limited, P.O.B. No. 45, Ashokapuram, N.A.D. Road, Aluva, Ernakulam, Kerala-683101 (hereinafter referred to as the applicant) is engaged in the manufacture and marketing of various health aid products which inter alia include products such as Comprezon – Varicose Vein Stockings, Elnova – Surgical…