Reasons for Decision
a supply of a GST-free medical aid/appliance, to which the labour is integral, ancillary or incidental (which is treated entirely as a GST-free supply of a GST-free medical aid/appliance), or 2. a supply of labour, to which the supply of the GST-free medical aid/appliance is integral, ancillary or incidental (which is treated entirely as a taxable supply of labour), or 3. a supply in which neither the supply of the GST-free medical aid/appliance nor the supply of the labour is integral, incidental or ancillary to the other but are separately identifiable supplies. In this case, there is a supply which is partly taxable and partly GST-free. Under section 9-80 of the GST Act, the consideration received for the supply must be apportioned, and GST levied only on the consideration relating to the taxable part of the supply (that is, the labour component).