4.a.2. Where a medical aid or appliance is repaired, will the repair be GST-free?

Non-interpretative – straight application of the law.

There is no provision for the labour component of repairs to be GST-free. By section 38-45(2) a spare part for, which is specifically designed as a spare part for, a GST-free supply under section 38-45(1) will be GST-free.