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    <title>GST in AUSTRALIA</title>
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    <description>Goods and Services Tax in Australia classifies supplies as taxable, input taxed, or GST free. Registered suppliers charge GST on taxable supplies, may claim input tax credits for business inputs on most acquisitions, cannot claim credits for input taxed supplies, and may claim credits for GST free supplies despite not charging GST. Exports are generally GST free subject to timing and documentary conditions; imported goods attract customs duty and GST unless they meet low value or other exemptions, and tariff classification determines duty and GST treatment.</description>
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      <description>Goods and Services Tax in Australia classifies supplies as taxable, input taxed, or GST free. Registered suppliers charge GST on taxable supplies, may claim input tax credits for business inputs on most acquisitions, cannot claim credits for input taxed supplies, and may claim credits for GST free supplies despite not charging GST. Exports are generally GST free subject to timing and documentary conditions; imported goods attract customs duty and GST unless they meet low value or other exemptions, and tariff classification determines duty and GST treatment.</description>
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