7% GST rate

Exemption

Being zero-rated

Certain goods and services, such as exports, are zero-rated. No GST is charged on zero-rated goods and services. ITC, however, can be claimed on purchases used to provide these goods and services. Certain goods and services are designated as exempt and are not subject to GST, such as educational services. GST paid for materials used to provide exempt goods and services are not eligible for ITC claims.