Providing international services

Key requirements

Zero-rating requires the particular service to fall within section 21(3) of the GST Act. Identify the service category, contracting party, customer’s belonging status and direct beneficiary before deciding the rate. International goods transport can include its domestic leg where the same supplier contracts to provide both; separate domestic passenger transport is not covered by that rule. Advertising media sales changed on 1 January 2022, while arranging international passenger transport and related insurance changed on 1 January 2023: their current tests examine the overseas contractual customer and qualifying direct benefit. Services wholly performed abroad and services directly connected with goods have their own provisions. Keep the contract, beneficiary analysis and evidence appropriate to the applicable provision. A foreign billing address alone does not establish the required overseas belonging status or entitlement.