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GST direction 2008/14: Retailers' commission

​The following Direction is made by the Comptroller of Income Tax using powers given to him under Article 56(2) of the GST Law 2007 (as amended).

Sale of pre-payment cards or tokens

Where a retail business sells as agent any of the pre-payment cards or tokens listed below, that commission shall be relieved of a charge to GST and shall be treated as if they were zero rated for GST.

  • car parking permits and scratch cards
  • school bus tickets
  • electricity keys
  • mobile telephone top-up cards and machines
  • lottery tickets

Notes

GST on the full value of the above pre-payment cards and vouchers is accounted for on the full selling price by the supplier of the card / voucher. The retailer merely acts as the agent in the sale and receives a commission.

This Direction removes an administrative burden on both the main supplier and hundreds of retailers at minimal loss of GST to the Treasury.

Expiry date

Expiry date: None 

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