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GST taxed on goods and services

​​There are three categories under GST, and all goods and services are placed into one of them:
  • standard-rated
  • zero-rated
  • exempt

Standard-rated

These are goods and services that are taxed at a standard rate (5%) of their total value at the point of sale. Almost all goods and services provided in Jersey (including imports) attract GST at the standard rate.

Examples include:

  • goods that you buy from a shop
  • food and drink from a restaurant or bar
  • rented or hired goods, such as a car or equipment
  • services, such as hairdressing or hotel accommodation
  • imported goods that you buy online

There are two types of goods and services that aren't standard rated: zero-rated and exempt supplies.

Zero-rated

These are taxed at 0%. Examples include:

  • exports of goods
  • housing
  • medical prescriptions
  • international services

Exempt

These are not taxed for public policy reasons, or because they are difficult to tax accurately. Examples include:

  • financial services
  • insurance
  • postal services
  • medical and paramedical supplies made by registered professionals or institutions
  • supplies by charities
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