Lab test outside UAE

 Hello, Would like to know if a medical sample is sent outside UAE for lab testing , it will be covered under standard/zero-rated?

SAJITH NAIR27/10/2020 15:33:34

It should be zero rated of the lab services are provided directly to the patient. However if the recipient of your services is another Hospital or Lab then it would be covered under B2B Healthcare Services Clarification and further may not qualify for Zero rating under Article 31 of ER as well.

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