GST can be charged on the supply (sale) for most goods and services in New Zealand, including:
- Freelance services such as graphic design, hairdressing, building or painting
- Products such as clothing, cars or takeaway food experiences such as bungee jumping, skiing or going
to the movies
- 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.