Vat on eye care
Is eye care subject to VAT at 5% or is it zero rated? Eye care includes eye testing services and provision of related goods like contact lenses, spectacles etc..
Replies
Dear Naina, eye testing is an integral part of preventive health care and should qualify as zero-rated supply provided the services are provided by healthcare body or institution, doctor or technician registered with MoHP. With regard to your query on VAT treatment on contact lenses and spectacles, it will not fall under the definition of medications or medical equipment and therefore would be subject to VAT at 5%
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