GST-free supplies are supplies for which there is no GST imposed on the supply but there is credit on acquisitions. These are commonly referred to as 'zero-rated supplies' in other VAT and GST jurisdictions.
A list of categories of supplies which are potentially GST free is included at Appendix 1A.
It is important to note that each category of GST-free supplies includes specific conditions which must be met for the purposes
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