When is GST not charged

Key requirements

The exemption page covers defined financial services, digital payment tokens, residential property and investment precious metals. The out-of-scope page covers transactions outside the GST framework and explains when they are not reported. Zero-rating is another category: exports and qualifying international services are taxable at 0%, rather than exempt simply because no GST is collected. Select the detailed linked guide using the actual supply and location. The distinction can affect return boxes and input-tax recovery, so a sales code labelled only “no GST” is insufficient for reliable reporting.