The Goods and Services Tax (GST) is a value-added tax or consumption tax for goods and services consumed in New Zealand. 15% tax is applied to the final price of the product or service being purchased.u003cbr/u003eNon-resident companies may have to register for goods and service tax. Where a company that is carrying on their business can register for goods and service tax at their discretion if there are content with the turnover threshold.