GST Legislation and Directions

We have written a quick guide to the GST Law.  Alternatively, to have a look at a specific part of the legislation on GST please select from one of the following: Goods and Services Tax (Jersey) Law 2007 Goods and Services Tax (Jersey) Regulations 2007 Draft Goods and Services Tax (International Services Entities) (Jersey) Regulations 200- Goods and Services Tax (Amendment) Jersey Law 200- Goods and Services Tax (Jersey) Law 2007 Appointed Day Act 2007

Consolidated GST legislation has also been written:

• Goods and Service Tax Regulations 2007 Revised Edition
• Goods and Services Tax International Services Entities
• Goods and Services Tax Law 2007 Revised Edition
  
  If you have unanswered questions on GST please call our GST Help Desk on (01534) 440555 or email gst@gov.je If you need more help we can arrange a visit to your business premises to discuss your specific requirements.

GST Directions

• GST Relief on Bad Debts 
• Accomodation supplied under a contract of employment
• Accomodation supplied in lodging houses
• Form of GST returns
• Place of supply performance outside Jersey
• Returns - Hold over of Credits
• Transitional Arrangements continuous   
• Customs Reliefs April 2008
• Transitional arrangements - charges for aircraft, boats and holiday accommodation 
• GST Invoices - April 2008
• Data Protection charges
• Relief on goods imported by a charity and NPO 
• Relief on supplies made by an NPO
• GST- Nursing Homes
• Retailers Commission
• Partial Exemption  
• Imports of pre-sold goods
• ISE Listings 
• Expanded Customs Relief
• Reliefs for vehicles adapted for handicapped people (explanatory note also available)
• GST Returns
• Refunds of GST to ISE's
• Content of GST Invoices
• Transactions between Article 53 (4) bodies