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A query was made regarding the applicable tax rate for a hyaluronic acid gel used to prevent post-surgical adhesions. The DGT indicates that the reduced rate of 10% may apply if the product meets specific Combined Nomenclature requirements and is suitable for direct use by the end consumer.
This ruling clarifies the VAT treatment for specific medical gels, potentially reducing the tax burden for products that qualify as pharmaceutical goods for direct consumer use.
The tax team reviews your specific situation.
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