2. Sales of medicines related to medical services sold to those who come to the hospital for consultation are exempted from VAT;
3. Medicines produced by preparation workshops and preparation rooms attached to hospitals and used directly in the hospitals for medical services are not subject to VAT for the time being.
4. Medicines sold separately by medical institutions - full VAT levied
5. Medicines produced by preparation workshops and preparation laboratories attached to hospitals are sold to the outside world directly or through pharmacies, and VAT is levied according to the sale of services.
6. Other sales of drugs occurring in pharmacies under medical institutions are subject to VAT.