GST Exempt Car Parts

(I'm new)I'm new

6 Aug 2025

I am eligible for GST Exempt Car Parts.

My understanding is - consumables and accessories are not GST exempt, but parts that are on or in the vehicle and will be replaced are GST exempt.

How does this apply to item that some would call “accessories” but you cannot buy the car without them? For example, side steps and roof racks. My vehicle came with them (new from dealer) and I couldn’t get it without them on it. I want to replace the sidesteps from the dealer ones to more durable ones. Would these be GST exempt, as all models of this vehicle come with side steps from factory and you cannot get it without them, or does this count as an accessory?

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YEP

(Devotee)Devotee

7 Aug 2025

These are the motor vehicle GST concessions that are available.

https://www.ato.gov.au/people-with-disability/tax-concessions-on-cars-for-people-with-disability

Car parts as you stated also qualify

https://clik.dva.gov.au/compensation-and-support-policy-library/part-6-veterans-compensation-allowances-and-benefits/69-gst-exemption-motor-cars-and-spare-parts

Accessories do not appear to be eligible.

If you are eligible to purchase a car GST-free, you are also entitled to:

lease a car GST-free, providing you meet the other conditions relating to intended use
purchase car parts (such as batteries, tyres and disc brake pads) GST-free.

Petrol, oil or accessories such as mudflaps are not GST-free.

https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/when-to-charge-gst-and-when-not-to/gst-free-sales

The car dealership may also be able to provide some guidance on this.

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