Duty or tax or fee category code

SR
Standard rated

Local supply of goods and services

SRCA-S
Standard rated

Customer accounting supply made by the supplier

SRCA-C
Standard rate

Customer accounting supply made by the customer on supplier’s behalf

ZR
Zero rated

Supplies involving goods for export/ provision of international services

ES33
Exempt

Specific categories of exempt supplies listed under regulation 33 of the GST (General) Regulations

ESN33
Exempt

Exempt supplies other than those listed under regulation 33 of the GST (General) Regulations

DS
Deemed supplies

Supplies required to be reported pursuant to the GST legislation

OS
Out-of-Scope supplies

Supplies outside the scope of the GST Act

NG
Supplies from Non GST registered company

Supplies from a company which is not registered for GST

SROVR
Overseas Vendor Registration, digital services

Overseas vendor registration regime for Business-to-Consumer (“B2C”) supplies of imported digital services

SROVR-RS
Standard rated

Supply of remote services accountable by the electronic marketplace under the Overseas Vendor Registration Regime

SROVR-LVG
Standard rated

Supply of LVG accountable by the redeliverer or electronic marketplace on behalf of third-party suppliers

SRLVG
Standard rated

Own supply of LVG

SRRC
Reverse Charge

Reverse charge regime for Business-to-Business (“B2B”) supplies of imported services