• 4.a. Does GST apply to costs such as dealer delivery charges, stamp duty, transfer fees, registration and compulsory third party insurance?

    Non-interpretative - other references:

    refer to:

    • paragraphs 195 and 196 of GSTR 2002/2 - Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions
    • general principles in GSTD 2000/10External Link - Goods and services tax: are outgoings payable by a tenant under a commercial property lease part of the consideration for the supply of the premises?

    No, when paid for by the dealer as agent for the customer:

    • stamp duty
    • registration charges
    • transfer fees.

    Yes, GST applies to:

    • dealer delivery charges
    • compulsory third party insurance.
      Last modified: 07 Jun 2012QC 16411