Article 35 of the Implementing Regulations of the Value Added Tax Law establishes that the supply of Qualifying Medicines and Qualifying Medical Goods is zero-rated. This provision is subject to any additional controls imposed by the Ministers of Health Committee of the Member States. The determination of what constitutes 'Qualifying' medicines and medical goods is based on classifications issued by the Kingdom's Ministry of Health or another relevant competent authority. This article ensures specific healthcare-related supplies are relieved of the VAT burden, aligning with national health policies and GCC-wide regulatory frameworks for essential goods.