GST and motor vehicles

Terms we use When we say: sale, we are referring to the GST term supply purchase, we are referring to the GST term acquisition GST credit, we are referring to the GST term input tax credit.

What is a motor vehicle?

For GST purposes, the term motor vehicle means a motor-powered road vehicle.

It does not include a road vehicle where:

• the main function of the vehicle is not related to public road use, and
• the vehicle's ability to travel on a public road is secondary to its main function.

Examples of such vehicles include road rollers, graders, tractors and earthmoving equipment.