Eye care services provided by Licensed Institution would qualify as zero rated supplies provided the services are not cosmetic reasons and not prescribed by the Doctor for treatment or prevention of medical condition. For example an obvious question would be regarding Laser surgery to rectify vision should be considered a Zero rated in my view since it is directly related to treatment of a condition and cosmetic aspect of the same is merely ancillary. Each case of supply should be evaluated separately. For supply of goods, if the item falls within the definition of Medical Equipments as per Cabinet Decision No. 56 of 2017 and it is MOHAP approved.

Dear Naina, You can also refer to the attached article for VAT on Eyecare. https://www.gccfintax.com/articles/eye-care-and-uae-vat-a-case-study-based-analysis-1144.asp