For Zero rating to apply, the product must fall within the definition of Medications and Medical Equipments as per Cabinet Decision No. 56 of 2017 AND should be registered with MOHP/imported with approval of MOHP. The public clarification VATP016 released later only addresses B2B supply of Healthcare services and not the products. Some of the items listed above does not appear to meet the definition as per CD 56 of 2017 but maybe registered with MOHP. Would suggest to submit a Technical Clarification request to FTA.

Thank you Sajith for your input. Issue is many medical related prioducts which are also used as consumer goods are registered with MOHP with GSL category, which are considered as nedicines by ministry itself. Thus imperative condition of Medical product registered with MOHP is not applicable in current case. Seems FTA clarification is only way.

Thank you Sajith for your input. Issue is many medical related prioducts which are also used as consumer goods are registered with MOHP with GSL category, which are NOT considered as medicines by ministry itself. Thus imperative condition of Medical product registered with MOHP is not applicable in current case. Seems FTA clarification is only way.