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Zero-Rating of Mucus Suction Apparatuses

As a rule, the GST and QST apply to medical and assistive devices intended for consumers, health-care institutions and health-care professionals. However, certain devices may be zero-rated if they meet certain conditions.

The supply of a mucus suction apparatus is zero-rated where the apparatus can form part of a tracheostomy supply that a person can use in his or her home, regardless of the use for which it was purchased.

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