GST in Australia
Gelato is legally obligated to charge GST on customer transactions in Australia. The GST rate is set at 10% of the price of the goods being sold. Exported printed materials are GST-free if they are exported to a country outside Australia.
GST in New Zealand
Gelato is legally obligated to charge GST on customer transactions in New Zealand. The GST rate is set at 15% of the price of the goods being sold. NZ customer orders which are pre-paid before printing of the stationary is initiated, should according to NZ tax rules be charged to the customer excluding GS
GST in India
Gelato is legally obligated to pay GST on customer transactions in India. GST is divided on CGST (Central GST), SGST (State GST), and IGST (Integrated GST), depending on the place of supply and the production state in India. GST rates are depending on the HSD code in India. The HSN code 49119990 will need to be applied to all printing materials. Gelato India currently produces printed material in the state of Maharashtra. This is subject to change at any time should Gelato add new printers to the network.
Place of supply in India
Billing an Indian customer, the place of supply is the same state as the billing address.
Billing to a customer outside India and shipping to an Indian address, the place of supply is the shipping address.
Billing and Shipping to a customer outside India, but printing in India. The place of supply is the country of export.
GST
For the place of supply in Maharashtra, we will add 6% CGST and 6% SGST.
For the place of supply in India, but in another state than Maharashtra, we will add 12 % IGST.
For the place of supply in another country than India, we will not add any.
VAT in Japan
When a local Japanese customer places an order for print products on the Gelato website, it enters into a service contract with Gelato Japan and will receive an invoice from Gelato Japan.
For domestic sales from Gelato Japan to local customers, 10% VAT will be added.
If the customer billing entity is outside Japan and would like to pay for printed materials delivered in Japan, Gelato ASA will bill the customer for the printed material. Because Gelato ASA is not registered in Japan for TAX purposes, no Japanese VAT will be included in the invoice from Gelato ASA to non-Japanese customers.
VAT in China
When a local Chinese customer places an order for print products on the Gelato website, it enters into a service contract with Gelato China and will receive an invoice from Gelato China.
For domestic sales from Gelato China to local customers, 13% VAT will be added.
If the customer billing entity is outside China and would like to pay for printed materials delivered in China, Gelato ASA will bill the customer for the printed material. Because Gelato ASA is not registered in China for TAX purposes, no Chinese VAT will be included in the invoice from Gelato ASA to non-Chinese customers.