Charging of GST
Only GST-registered businesses are allowed to collect GST. Check whether a particular business is registered for GST. Always ensure that the correct prevailing GST rate is being charged to you.
Ensure that you are billed correctly. Generally, the price that is displayed should be the final price that you are paying. Find out more information about price displays. (However, note that Hotels and the Food & Beverage industry are allowed to display GST exclusive prices if they charge service charge.)
Shoppers
When shopping, note that the final price displayed should be the amount that is inclusive of GST e.g. $107 instead of $100+.
Tourists
If you are a tourist and you buy goods in Singapore from participating GST-registered retailers, you can claim a refund of the GST paid if the goods are brought out of Singapore via Changi International Airport or Seletar Airport within 2 months from the date of purchase.
You cannot claim GST refunds on services as well as goods that you have consumed in Singapore. For example, you cannot claim GST refunds on your hotel stay. Find out more information on Tourist Refund Scheme.
Buying services
When buying services such as spa/facial packages, note that the final price that is being offered to you should be inclusive of GST.
Dining at restaurants
Service Charge:
When you dine at restaurants, GST is charged on the sum of price of the food/beverage and 10% service charge. This is because GST is a tax on the final value of any good or service consumed in Singapore and service charge is part of the price payable for the consumption of goods and services.
Display of GST-exclusive price:
Due to operational difficulties in displaying GST-inclusive prices because of the imposition of service charge, an administrative concession on price display was granted to hotels, restaurants and public houses.
Thus, restaurants are allowed to display GST-exclusive prices for all goods (including delivery/takeaway items) and services. However, restaurants must have a clear statement on their price display to show customers that prices are subject to service charge and GST.
Find out more information on Hotel, Food & Beverages.
Travellers (including locals) bringing new articles, personal effects, souvenirs and gifts into Singapore
If you are a bona fide traveller, other than a person who is a holder of a work permit, employment pass, student pass, dependent pass or long-term pass issued by the Singapore Government, you will be given GST relief on new articles, personal effects, souvenirs, gifts and food preparations (excluding intoxicating liquors and tobacco). Please refer to the Singapore Customs website for more details.
Goods that are imported via postal parcels
You may purchase goods via the Internet and arrange for the goods to be imported into Singapore via postal parcels.
There is a 7% GST levied on all goods (including new articles, personal effects, souvenirs, gifts, food preparations and dutiable products) imported into Singapore. GST relief is granted on goods (including new articles, personal effects, souvenirs, gifts, food preparations and dutiable products) imported by post if the total value is not more than S$400. If the total value is more than $400, the entire sum would be subject to GST.
For more information, please refer to the Singapore Customs' website for more details.
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