The 'healthcare services' mean any service supplied and generally recognized in the medical profession as being necessary for treating the recipient of the supply, including the preventive treatment. ^[G41]

Any supply of healthcare services shall be zero-rated, provided that:

1. It is made by a healthcare entity or institution, doctor, nurse, technician, dentist, or pharmacy licensed by the Ministry of Health [and Community Protection] ^[G42]or by any other competent authority [concerned with health affairs] ^[G43].

2. It is related to the human health.

'Healthcare services' do not include any of the following:

1. Any part of a supply in relation to staying in or attending an establishment whose main purpose is to provide holiday accommodation or entertainment so that any healthcare service is incidental to the provision of the accommodation or entertainment.

2. Elective treatment for cosmetic reasons unless prescribed by a doctor or medical specialist for treating or preventing a medical condition.

The supply of goods [or import of the relevant goods] ^[G44]shall be zero-rated if it is a supply [or import] ^[G45]of any of the following:

1. Any drugs specified in a resolution issued by the Cabinet;

2. Any medical equipment specified in a resolution issued by the Cabinet;

3. Any other goods not covered by Paragraphs (a) and (b) of this Clause, which are supplied in the course of supplying zero-rated healthcare services that are necessary to the person for the supply of the aforesaid healthcare services.