Are RAW fees subject to the GST?
No. They are exempt. Similar models – fees Q95. Some vehicles of different make and model have little difference apart from their make and model names eg. some Chevrolet and GMC vehicles. For such vehicles, is a separate fee payable to have the second make and model included in the RAW’s schedule of approved vehicles? Yes. However, where the SEVS ruling for a vehicle model shows another vehicle model as an alternative, then a separate fee will not be charged to include the second model in the schedule of approved vehicles of a RAW when the first model is entered in it.
