Supplies of goods and services to certain persons
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Supplies of goods and services to certain persons
Video series: GST/HST Information for a New Small Business
Segment 14: Selling to diplomats, Indians, and governments
Play full-size version of the video | 6:52 min.
On this page:
- Governments and municipalities
- Foreign representatives and diplomatic missions
- Indians, Indian bands,and band-empowered entities
Supplies to governments and municipalities
The GST/HST applies differently to supplies to different levels of government. To learn more about how the GST/HST applies, see Governments and municipalities.
Supplies to foreign representatives and diplomatic missions
As a registrant, you have to charge GST/HST on taxable supplies of goods and services you make to:
- diplomatic missions
- consular posts
- international organizations
- diplomatic agents
- consular officers
- designated officials of international organizations
You have to charge GST/HST whether they make purchases for themselves or their organizations.
Note
Foreign representatives are not exempt from paying GST/HST. You must collect the GST/HST from them, even if they show you a diplomatic identification card.
However, they may be eligible to apply for a GST/HST rebate if you give them acceptable documentation for their purchases. To verify which information is needed to apply for a rebate, see Invoice requirements.
Supplies to Indians, Indian bands, and band-empowered entities
Special rules apply to Indians, Indian bands, and band-empowered entities concerning the payment of GST/HST for the supply of goods and services. For more information, see GST/HST and Indians.
Forms and publications
- Date modified:
- 2014-11-12