Tax authorities across the world have dealt with the issue of allowing Zero Rating of Medicines and Medical Equipment in different ways. There are examples of varied treatments within tax jurisdictions e.g. in the United Kingdom where all medicines purchased over the counter are subject to 20% VAT, and FP-10 and Private Prescriptions are Zero Rated (As of Jan 2018) , compared to France, where prescription medicines are subject to VAT @ 2.1% and the OTC ones are taxed at 10% ((As of Jan 2018).
Source Nitin Agarwal
