Section 14, The Goods and Services Tax Act, 2009

(1) GST is imposed on– (a) a taxable supply; and (b) a taxable import. (2) The amount of GST chargeable on a taxable supply or import is computed by applying the rate in subsection (3) to the GST- exclusive value of the taxable supply or import. (3) The rate of GST applicable to a taxable supply or import is– (a) if the supply or import is zero-rated under the First Schedule, zero per cent; (b) in any other case, 15 per cent. (4) The GST chargeable– (a) on a taxable supply is the liability of the supplier and shall be accounted for to the Commissioner-General in the form and manner prescribed under this Act according to the formula in section 27, unless otherwise specified in this Act; and (b) on a taxable import shall be paid by the importer at the time of import to the National Revenue Authority. (5) For the purposes of subsection (4), if a non-resident principal makes a taxable supply or a taxable import through a resident agent, the GST payable under that subsection is payable by the resident agent and not by the non-resident principal. (6) Subsection (5) does not apply if the non-resident principal is treated to any extent as a resident because of paragraph (d) of the definition of resident and the principal is registered for GST under this Act at the time of the supply. (7) No person, class of persons, transaction, class of transactions, import or class of imports is exempt from GST, except as provided by this Act. 24 25 Exempt Exempt Exemption from GST. Supplies outside scope of GST. Imposition of Zero-rated PART III – REGISTRATION