1.h. Are leads and attachments supplied with an item covered by Schedule 3 (such as electrodes supplied with a Transcutaneous Electrical Nerve Stimulator (TENS) machine) GST-free?

Non-interpretative – straight application of the law.

It is considered that the initial supply of electrodes for a TENS machine, form an integral part of the supply of the TENS machine, and are GST-free.

Supplies of replacement electrodes for a TENS machine are considered to be spare parts for a TENS machine which will be GST-free under subsection 38-45(2), provided that the electrodes are specifically designed as spare parts for a GST-free TENS machine.

    Last modified: 02 Apr 2014QC 16333