3.c.5. Is GST to be charged on sales of prostheses type goods supplied to the hospital/attending surgeon, which are billed directly to surgical patients on the instruction of the hospital/attending surgeon?

Non-interpretative - straight application of the law.

The supply of prostheses to hospitals and medical practitioners is not *hospital treatment. A supply is hospital treatment only when supplied to patients.

    Last modified: 16 Oct 2013QC 16330