Section 54, The Goods and Services Tax Act, 2009

(1) A price charged by a taxable person in respect of ataxable supply includes an amount representing the GST chargeable on that supply, whether or not the person included an amount for GST when determining the price or stated that the price included an amount for GST or otherwise took GST into account in setting the price. (2) A price advertised or quoted by a taxable person in respect of a taxable supply shall include the GST payable on the supply and the advertisement or quotation shall also separately show the amount of the GST payable. (3) A taxable person advertising or quoting a price may include a statement of the GST-exclusive price in the advertisement or quotation only if the GST-inclusive price is shown with equal or greater prominence. (4) The Commissioner-General may, in relation to a taxable person or a class of taxable persons, approve another method of displaying prices for taxable supplies. PART XIV–REGISTRATION AT COMMENCEMENT OF GST