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Goods and Services Tax

Duties Taxes & VAT · GST

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Duties Taxes & VATMultiple modes

Goods and Services Tax

GST

A consumption tax used in various jurisdictions; treatment and rates differ by country.

Last reviewed: 30 September 2026

Professional definition

A consumption tax used in various jurisdictions; treatment and rates differ by country. Its precise legal, operational or charging effect depends on the applicable contract, carrier terms, route, jurisdiction and transport mode.

Example

Example: a logistics team records or applies “GST” in the relevant booking, document, quotation or shipment milestone.

Where it is used

Used in duties taxes & vat operations, documents, systems and commercial discussions.

Common mistakes and things to remember

Confirm the precise meaning in the governing contract, tariff, official rules and provider terms; industry usage can vary.

Source

World Customs Organization

Use the linked authority and applicable national guidance for current requirements.