Medicines
24/07/1991
Query
Whether an antibiotic, which can be administered both orally and by injection, qualifies for the zero per cent rate of VAT?
Decision
The zero per cent rate of VAT applies as the antibiotic in question can be used in all cases as medicine of a kind for animal oral consumption. This rating does not apply to medicine that is packaged, sold, or otherwise designated for the use of dogs, cats, cage birds or other domestic pets.
Value Added Tax
Section 11, Value Added Tax Act, 1972
Origin: Indirect Taxes Policy and Legislation
File ref:A/90 (B)