Skip to main content

When is bullion subject to GST, and when is it GST-exempt?

Ainslie Team avatar
Written by Ainslie Team
Updated over 3 months ago

Some bullion products are GST-exempt, while others attract GST.


This depends on purity, markings, and whether the product is treated as a standard bullion investment or a collectable item.

When bullion is GST-exempt

Bullion is generally GST-exempt when it meets all of the following:

  • Purity stamped:

    • at least 99.99% gold, or

    • at least 99.9% silver.

  • Has a brand or sovereign stamp from a recognised mint, refiner, or dealer.

  • Has the weight stamped (e.g. 1 oz, 100 g, 1 kg).

  • Is priced close to spot, with a normal bullion premium (not a large collectible markup).

When GST applies

GST generally applies to:

  • Rare products where the price reflects collectability and carries a high premium over spot.

  • Non-pure products, such as:

    • certain gold coins that are less than 99.99% purity (e.g. Krugerrand gold coins).

  • Pure products without standard bullion markings, such as:

    • gold granules or certain forms of unmarked metal.

How to identify GST-inclusive products on our website

  • Product names on our online store will clearly show “GST Incl” for products that are subject to GST.

  • Products without this label are generally GST-exempt bullion, provided they meet the criteria above.

If you’re unsure whether GST applies to a specific product, check the product page or contact us before ordering.

Did this answer your question?