Supplies & Imports – GST Basics 2025

Unpack GST concepts relating to supplies and imports, including categorising transactions, deferred GST schemes and more.

In this unit, we cover:

• Recap of basic GST rules and concepts

• Benefits of having no GST!

• Taxable Supplies

  • Meanings of “Supply” and “Consideration”

  • Related party transactions

• Non-Taxable Supplies

  • GST-Free Supplies

  • Input-Taxed Supplies

• Mixed Supplies

• Exports & Imports

  • When exports are GST-free?

  • When GST applies on imports and making payment

  • Deferred GST Scheme (DGST)

Date recorded: 28 August 2025