Not all businesses are registered for GST. Only GST-registered businesses are allowed to charge and collect GST on the goods and services you purchase from them. You may wish to use our e-Service to check if a particular business is registered for GST.
GST should be charged on the final value (inclusive of service charge, if any) of any goods or services consumed in Singapore.
Prices displayed by GST-registered businesses should be the final prices (i.e. GST-inclusive) that you are paying. GST-registered businesses are not allowed to display, quote, advertise or publish prices without GST.
Example:
The following illustrates the types of price display that are acceptable and unacceptable:
Price Display Format |
Acceptable? |
| $107 |
Yes |
| $107 (inclusive of GST) |
Yes |
| $100 + |
No |
| $100 + GST |
No |
| $100 + 7% GST |
No |
| $100 + $7 GST |
No |
| $100 ($107 w/GST) |
No |
An exception is made for businesses in the hotel and food & beverage (F & B) industries. These businesses may display GST-exclusive prices for goods and services that are subject to service charge. For more information, please refer to Information for Hotel, Food & Beverage industry.
If you find any businesses violating the GST rules or price display guidelines, you may wish to inform us via email at gst@iras.gov.sg.