As we all know, the UAE VAT Law provides for zero-rating of “preventive and basic health care services and related goods and services”. Pharmaceutical products and medical equipment that are supplied in the healthcare industry are included in the term “related goods”. The purpose of this article is to analyze the zero-rating criteria for the supply of pharmaceutical products and medical equipment. The zero-rating criteria for such goods are outlined in Article 41 of the Executive Regulation to the VAT Decree-Law.
Source C A Harikrishnan Nampoothiry P S
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