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Reference
PUB00496
Open Date
15 May 2025
Closing Date
27 Jun 2025
Status
Current

GST listed services rules

GST listed services rules: When is a supply of listed services made through an electronic marketplace? 
This question we’ve been asked (QWBA) discusses one of the key requirements for when the GST listed services rules apply. That is, the supply must be made by an underlying supplier to a recipient through an electronic marketplace operator. It explains that this requirement is satisfied when the marketplace is involved in, and facilitates, supplies between underlying suppliers and recipients. 

GST listed services rules: How do the rules apply when there is a supply of listed services and other goods or services?
This question we’ve been asked (QWBA) discusses some issues with identifying the relevant supplies for the GST listed services rules. It explains what listed services are and how to apply the GST listed services rules if a supply includes listed services with other goods or services.

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