3.b. Will the supply of 'over the counter' drugs and medicines by a pharmacist be subject to GST?
Non-interpretative – straight application of the law.
A supply of an 'over the counter' drug or medicinal preparation which does not fall within one of the GST-free drugs and medicines mentioned above will not be GST-free. A pharmacist who is registered or required to be registered for GST will charge GST on these supplies.