Parts and Accessories

Parts and accessories that are specially designed for zero-rated medical and assistive devices are zero-rated as well.

Parts and accessories include:

• articles for dialysis machines that can be used in a person's residence, such as cartridge- or cassette-type membranes used for cleaning blood
• batteries that are specially designed for hearing aids, wheelchairs and heart-monitoring devices
• rubber tips that are specially designed to be attached to the ends of canes and crutches used by persons with a disability

Articles that are required for the operation, maintenance and application of medical or surgical prostheses or ileostomy, colostomy or urinary appliances are also zero-rated. Examples include:

• ostomy belts 
• tubes and special connectors 
• wearable bags (for ileostomy and colostomy appliances)

Personal-care products

Personal-care products such as cosmetics, commonly known as “toiletries,” are subject to GST and QST, even though some such products have therapeutic or prophylactic properties.

The following are the most common personal-care products:

• antiseptics
• bleach
• contact lens solution
• denture cream and adhesive
• deodorant
• depilatories
• perfume
• skin cream and lotion
• toilet soap
• toothpaste and mouth wash