VATA 1994, Sch 9, Group 7, Item 6 (human blood)
The supply of human blood is exempt1.
VATA 1994, Sch 9, Group 7, Item 7 (products for therapeutic purposes)
Products derived from human blood are exempt when supplied for therapeutic purposes2. It has been held that a product having no physical connection with human blood is not 'derived' from it. This was found to be in Baxter Healthcare Ltd3 true even though the product was identical to something extracted from human blood. In
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