This Cabinet Decision amends Article 41 of the VAT Executive Regulations concerning the zero-rating of healthcare services. The amendment expands the scope of recognised licensing bodies beyond the Ministry of Health and Community Protection to include any other competent authority. It also explicitly clarifies that the zero rate applies to the import of specified drugs and medical equipment, in addition to their domestic supply. This ensures consistent VAT treatment for both local and imported essential medical goods. The Decision reinforces that goods supplied as part of a zero-rated healthcare service are also subject to the zero rate.