Is a VIP room requested by the patient or else it is part of the general practice of the Hospital/Clinic? If it is a part of general practice and provided “Preventive healthcare services including vaccinations & Healthcare services aimed at the treatment of humans including medical services and dental services”, then it may be considered as "Zero" rate supplies. However, if a VIP room is requested by the patient separately then it may not be covered in the "Zero" rated supplies.