In other countries, GST is known as the Value-Added Tax or VAT. GST exemptions apply to the provision of most financial services, the supply of digital payment tokens, the sale and lease of residential properties, and the importation and local supply of investment precious metals. Goods that are exported and international services are zero-rated. B2B supplies of one business are purchases of another business. VAT notice 700/12, whilst silent on the specific instance of purchases from non-VAT registered traders but does state that all purchases subject to specific exceptions should be included in box 7. The exceptions are to do with taxes, loans, wages, drawings, etc.