Module 5: Claiming GST on Business Purchases & Imports

Key requirements

An import permit must name the claimant as importer, not merely the supplier. Purchases support taxable or qualifying out-of-scope supplies, while blocked medical or other costs need the specific exception conditions. Pre-registration goods already supplied before registration and goods used for exempt activity do not qualify under the illustrated tests. Services such as office rental have separate six-month and attribution conditions. Keep the invoice or permit before claiming and connect it to the proper period. Business payment alone does not establish eligibility; use the full input and pre-registration guides for the actual expense.