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QB 25/19
Issued
28 Jul 2025

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.