Statements (35)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:abbreviation |
gptkb:GST
|
| gptkbp:administeredBy |
gptkb:tax_law
|
| gptkbp:appliesTo |
goods
services |
| gptkbp:dataCollected |
point of sale
|
| gptkbp:excludes |
essential goods
certain services |
| https://www.w3.org/2000/01/rdf-schema#label |
goods and services tax
|
| gptkbp:introducedIn |
gptkb:France
1954 |
| gptkbp:notableCollection |
gptkb:government
|
| gptkbp:pays |
consumer
|
| gptkbp:purpose |
raise revenue
|
| gptkbp:rateType |
percentage
multi-rate |
| gptkbp:relatedTo |
VAT
indirect tax input tax credit output tax |
| gptkbp:remittedBy |
gptkb:business
|
| gptkbp:replacedBy |
gptkb:tax_law
service tax |
| gptkbp:type |
value-added tax
|
| gptkbp:usedIn |
gptkb:Australia
gptkb:Canada gptkb:India gptkb:Malaysia gptkb:New_Zealand gptkb:Singapore gptkb:South_Africa |
| gptkbp:bfsParent |
gptkb:Australian_Taxation_System
gptkb:IVA gptkb:Inland_Revenue_Authority_of_Singapore |
| gptkbp:bfsLayer |
6
|