Instructions:

1. Select the number fo decimal places you'd like to use from the drop-down list (the default is 2).

2. You can use the Tab key to to move to the next field, and shift-Tab to move to the previous field.

3. Enter value you'd like to calculate in the first box.

4. Select the tax rate you need from the dropdown list.

5. Click/tap the "Add GST" or "Subtract GST" button depending on your requirement.

6. Click/tap the button to copy the result value to your device's clipboard.

Exemptions:

The standard rate of GST applies to all supplies of goods or services unless a specific measure provides for the zero rate or an exemption.

Examples of goods and services taxable at 0%

• Sale of going concerns
• Supplies of goods and services to foreign aid providers
• Supplies of goods and services to nonprofit bodies, which are religious, charitable or community organizations carrying on charitable activities approved by the Commissioner General of Internal Revenue, provided that the supplies or goods are not used for profit-making taxable activities
• International travel
• Exported goods and services

The term "exempt supplies" refers to supplies of goods and services that are not liable to GST and do not qualify for input tax deduction.

Examples of exempt supplies of goods and services

• Financial services
• Certain fine metals
• Medical services
• Educational services
• Public transport and taxis
• Newspapers
• Supplies of housing or motor vehicles by employers to employees
• Specific exemptions as notified in the National Gazette

Option to tax for exempt supplies. The option to tax exempt supplies is not available in PNG.

Country Information: