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