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.

    Last modified: 02 Apr 2014QC 16333