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Government of

Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

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GST law, regulations and directions

​​​​GST law

The Goods and Services Tax (Jersey) Law 2007, as amended:

Goods and Services Tax (Jers​ey) Law 2007 on Jersey Law website

Complete your GST return

GST regulations​

​The Goods and Services Tax (Jersey) Regulations 2007:
Goods and Services Tax (Jersey) Re​gulations 2007 on Jersey Law website

The Goods and Services Tax (International Services Entities) (Jersey) Regulations 2008:
Goods and Services Tax (International Services Entities) (Jersey) Regulations 2008 on Jersey Law website

GST directions​

GST directions are issued by the Comptroller of Revenue. A GST direction is usually a notice, approval, consent, or condition linked to the GST law and regulations.

GST direction 2019/02: approved school schedule 5 group 7 to the GST Law

GST direction 2019/01: relief of GST on imported goods

GST direction 2018/02: approved school schedule 5 group 7 to the GST Law

GST direction 2013/01: GST bad debt relief adjustments

GST direction 2013/02: ISE fee deadline

GST direction 2012/02: GST visitor refund scheme

​​​GST direction 2011/02: transitional arrangements for supplies of accommodation

GST direction 2010/01: annual accounting scheme

GST direction 2010/02: cash accounting scheme

GST direction 2009/01: land sold to DIY housebuilder

GST direction 2009/02: refund of import GST

GST direction 2009/03: supplies of staff

GST direction 2008/01: accommodation supplied under a contract of employment

GST direction 2008/02: accommodation supplied in lodging houses

GST direction 2008/03: form of GST returns

GST direction 2008/05: returns - hold over of credits

GST direction 2008/09: GST invoices

GST direction 2008/10: data protection charges

GST direction 2008/11: charities and non-profit organisations

GST direction 2008/12: non-profit organisations and zero rated GST supplies

GST direction 2008/13: nursing homes

GST direction 2008/14: retailers' commission

GST direction 2008/15: partial exemptions

GST direction 2008/19: relief for vehicles adapted for handicapped people

GST direction 2008/20: GST returns

GST direction 2008/22: content of GST invoices

GST direction 2008/23: transactions between Article 53(4) bodies

GST direction 2008/24: GST relief on bad debts

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