Is Zero Rating Relief applicable to B2B Supplies of Healthcare Services?
- The supply shall be made by a healthcare body or institution, doctor, nurse, technician, dentist, or pharmacy, licensed by the Ministry of Health or by any other competent authority.
- The supply shall relate to the wellbeing of a person.
- The supply should not be an elective treatment for cosmetic reasons.
- The supply should not be for providing / incidental to the provision of holiday accommodation or for entertainment.