When to charge GST (and when not to)

Explains who has to charge GST, and what taxable sales, GST-free sales and input-taxed sales are.

Last updated 14 September 2026

If you are registered for GST – or required to be – the goods and services you sell in Australia are taxable sales unless they are GST-free or input taxed.

Non-profit organisations may be entitled to concessions on some transactions.

There are particular rules around GST for:

grants and sponsorships
some insurance settlements
business-to-business transactions of precious metals.

Taxable sales

Find out when your business sales are taxable and you include GST in the price.

GST-free sales

There are products and services which are GST-free and are exempt from GST.

Input-taxed sales

Check which sales are considered as input-taxed sales, which you don’t include GST in the price or claim GST credits.

Grants and sponsorship

Check how to apply GST when supplying a benefit in return for a grant or sponsorship money.

Insurance settlements

There are circumstances where you do not have to pay GST on an insurance settlement.

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