What Are Input Taxed Supplies?
There are a small number of supplies that are Input-taxed. If you make an input-taxed supply, you cannot charge GST but you cannot claim back any of your GST paid.
Input-taxed supplies include:
Residential premises for rent
Sales of residential premises (but not new homes)
food at school tuckshops (optional);
fundraising activities of charities (optional)
certain transactions involving precious metals
When a supply is both a GST-free supply and an input-taxed supply, it is treated as the former.