Medical care or surgical treatment
– see also Health and welfare
Charities providing, medicinal products
Generally
Legislation/Regulatory –
VATA94 Sch. 8, Grp. 15, item 9
Charities providing, medicinal products for
Exemption
Hospital or state regulated institution providing
– see Hospitals
Medical care
– see Health and welfare
Goods dispensed by chemist on prescription, zero-rating
Commentary –
Indirect Tax Reporter ¶23-125
Relevant goods supplied to eligible body
Handicapped persons
Commentary –
Indirect Tax Reporter ¶50-495
Repair or maintenance
Commentary –
Indirect Tax Reporter ¶50-535
Use in medical or veterinary research, training, diagnosis or treatment, meaning
Commentary –
Indirect Tax Reporter ¶50-500