GST can be charged on the supply (sale) for most goods and services in New Zealand, including:
1. Freelance services such as graphic design, hairdressing, building or painting
2. Products such as clothing, cars or takeaway food experiences such as bungee jumping, skiing or going to the movies
3. Professional services (eg legal advice/property management).
GST can also be charged on some imported services. If you’re GST registered, you must add GST to the sale price of your supplies. This includes your cash sales and when you sell a business asset. If you’re not GST registered you can’t add GST to the sale price of your supplies.
Some goods and services are taxed at 0% instead of the standard 15%. Zero-rated goods and services include:
1. Exported goods
2. Sale of a going concern
3. Some sales of land
If you supply zero-rated goods or services, you won’t collect GST but you will pay (and be able to claim) GST on your expenses. You must include all zero-rated supplies with your taxable supplies in your GST return.