Contraceptives
Condom a medicinal product when supplied to charity providing care or medical treatment, zero-rating
Commentary –
Indirect Tax Reporter ¶32-500
Meaning
Legislation/Regulatory –
VATA94 Sch. 7A, Grp. 8, Note 1
Reduced-rating
Contraceptive products, meaning
Commentary –
Indirect Tax Reporter ¶32-500
;
Indirect Tax Reporter ¶50-600
Generally
Commentary –
Indirect Tax Reporter ¶32-500
;
Indirect Tax Reporter ¶50-600
Legislation/Regulatory –
VATA94 Sch. 7A, Grp. 8, item 1
Relevant exempt supplies, exclusion
Commentary –
Indirect Tax Reporter ¶32-500
;
Indirect Tax Reporter ¶50-600
Relevant exempt supplies, meaning
Legislation/Regulatory –
VATA94 Sch. 7A, Grp. 8, Note 2
Value added tax
Commentary –
Quick Overview ¶67020