1.l. Is each supplier in the supply chain responsible for determining the GST treatment of a supply or does that responsibility rest with say the manufacturer?
Non-interpretative – straight application of the law.
For GST purposes, the responsibility to remit GST rests with the supplier. Consequently, it is not the manufacturer who decides the GST-status of the product at all points in the supply chain. Rather, each supplier in the chain must determine what the GST status of a particular product is.
By way of example, where a manufacturer supplies products to a wholesaler, the manufacturer must determine the GST status of the products being supplied to the wholesaler. Whilst the GST status of the supply from the manufacturer to the wholesaler is an indication of the GST status of the product, the wholesaler should make an independent appraisal of the GST status of the product before supplying it on to a retailer.