Composite Supply
04/11/1985
Query
What rate of VAT applies to the supply of a freeze-dried human blood component in kit form supplied with saline, a transfer needle and an infusion set for intravenous administration?
Decision
The supply of the kit is exempt from VAT.
Value Added Tax
Section 11(3), Value Added Tax Act, 1972
Origin: Indirect Taxes Policy and Legislation
File ref:A/394