Medical Services
02/07/1992
Query
Whether a company providing Medical Services was exempt under paragraph (v) of the First Schedule.
Decision
The company provided medical services as follows: (1) Advice & medication to stop smoking (2) Advice and medication on obesity (3) Advice and medication on cholesteral levels. As the company was run by medical doctors, it was considered to be exempt under paragraph (v) of the First Schedule.
Value Added Tax
Schedule 1, Value Added Tax Act, 1972
Origin: Indirect Taxes Policy and Legislation
File ref:A/359 (D)
20/03/1995
Query
Whether the services of a Nursing Consultant are exempt under paragraph (iii) of the First Schedule.
Decision
Exempt under paragraph (iii) of the First Schedule.
Value Added Tax
Schedule 1, Value Added Tax Act, 1972
Origin: Indirect Taxes Policy and Legislation
File ref:A/359 (C)