Is the supply of medical aids and appliances GST-free throughout the supply chain?
The supply of medical aids and appliances will be GST-free throughout the whole supply chain and not only when supplied directly to the patient. Medical aids and appliances must be included in Schedule 3 of the GST Act, or specified in the associated Regulations. In addition, the aid or appliance supplied must be specifically designed for people with an illness or disability, and is not widely used by people without an illness or disability.
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- Is the supply of medical aids and appliances GST-free throughout the supply chain?
