Article 70 - Supply of Goods and Services associated to the Supply of Healthcare Services

A. A Supply of Goods and Services associated with a Supply of Healthcare Services provided to a patient during the course of his treatment shall be subject to the zero rate.

B. Goods and Services shall be associated with a Supply of Healthcare Services when they are an integral part of the Healthcare Services and shall be provided together with the qualifying medical Services and shall include, but not be limited to:

1. Drugs, medicines, bandages and other medical consumables administered or used during the course of performing qualifying medical Services,
2. Laboratory Services performed by qualified persons,
3. Transport Services for patients or those injured,
4. Accommodation and catering Services provided by a qualified medical provider to its patients,
5. Mortuary Services provided by qualified medical providers,
6. Medical consultations provided remotely by means of electronic communications such as telephone or video link.

C. The following are examples of Goods and Services that shall not be regarded as associated with a Healthcare Service in accordance with Paragraph B of this Article:

1. The Supply of food and beverages to any Person who is not a patient,
2. Parking and valet Services,
3. Telephone, internet and Electronic Services, including TV rental Services,
4. Accommodation provided to any Person who is not a patient.