Understanding GST Rules for Listed Services and Mixed Supplies in Electronic Marketplaces

• The GST listed services rules apply when listed services are supplied through an electronic marketplace.
• Listed services include certain transport services and accommodation services, excluding exempt accommodation.
• Standard GST principles determine if there is a single or multiple supplies when listed services are combined with other goods or services.
• The rules apply only to separate supplies of listed services.
• An electronic marketplace is a platform where listed services are supplied to recipients.
• Listed services are provided in New Zealand and include accommodation and specific transport services.
• A listing intermediary lists accommodation services on behalf of suppliers.
• An underlying supplier is the person providing the listed services, such as accommodation owners or drivers.

Source: taxtechnical.ird.govt.nz

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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