Generally, GST is chargeable at the prevailing rate of 7% by GST-registered businesses on all sales of goods and services made in Singapore.
To know whether you need to charge or deem GST on other business transactions (e.g. recovery of expenses, gift and sample, issue of voucher), please refer to Common scenarios - Do I charge/deem/claim GST.
Exceptions
For exports of goods and provision of international services, GST is charged at 0% (zero-rate). Like standard-rated supplies, zero-rated supplies are taxable supplies. The only difference is that GST is chargeable at 0% instead of 7%.
On the other hand, the sale and lease of residential properties and the provision of financial services are exempt supplies. GST is not chargeable on these supplies.