Ebays and GST

Items delivered to Australia – Goods and Services Tax (GST)

Australian Goods and Services Tax (GST) generally applies to purchases delivered to Australian buyers. (Visit the Australian Taxation Office website for a list of GST-exempt products.)

Items sold from Australia

If the item's located in Australia, the listing price is GST-inclusive, where applicable. Sellers may not add GST to the final sale price after an item has sold. If you need a tax invoice showing the GST component for an item you bought, please contact the seller.

Items imported into Australia

GST applies to goods imported by consumers into Australia.

Orders up to AU $1,000

If you're buying an item located outside Australia and you select a delivery address in Australia, eBay will add GST to your total at checkout. The seller receives payment for the order value (item price + postage costs), and eBay remits the GST to the Australian Taxation Office (ATO).

If GST was collected, you can view and download a tax invoice from the Order details page in your Purchase history.

Orders over AU $1,000

If you're buying from overseas and your order is valued at over AU $1,000, the GST is generally collected at the Australian border. You may need to pay it as part of clearing your parcel through customs.

For more information about buying from overseas sellers, see our article about international purchases and postage.

 Make sure to check if you are happy with the price with 10% GST on it added by eBay at checkout only as the purchase item below is from China.

j.in.c Based in Australia, j.in.c has been an eBay member since 09 Dec, 2002. Below item is located in Australia and j.in.c, the seller is based in Australia. However, j.in.c may be not registered for GST as its turnover might be under the thread-hold. Thus, it cannot charge GST if it is not registered for GST.

Or the price below is GST-inclusive. You have to ask seller for a tax invoice. They are required to give you one if you ask. If buying items located in Australia by Australian customers, be careful. > If the item's located in Australia, the listing price is GST-inclusive, where applicable. 

ref:
https://www.ebay.com.au/help/buying/paying-items/paying-tax-ebay-purchases?id=4771

Working out your GST credits

You can claim GST credits for your purchases of second-hand goods even if the price you paid did not include GST. You can do this for second-hand goods that you purchase for resale from sellers who do not charge GST in the price of the goods.

ref:

https://www.ato.gov.au/Business/GST/In-detail/Rules-for-specific-transactions/GST-and-second-hand-goods/?page=3