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This is slightly different from the drug definition in the FDCA, which defines articles intended for use in the diagnosis, cure, mitigation, treatment, or prevention of disease, as well as articles (other than food) intended to affect the structure or function of the body to be drugs

and (ii) on payment of the Sale Proceeds to the Seller in accordance with clause 10, the Company will: (A) notify the Seller of the amount of GST included in the Sale Price for the Lot to enable the Seller to determine its GST liability on the Sale

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[40] As of July 2024, the ban is not yet enacted and expected to come in 2025