Buying from a GST-registered business

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 is charged on the final value (inclusive of ser

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 is 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. If both GST-inclusive and GST-exclusive prices are displayed, the GST-inclusive price must be displayed at least as prominently as the GST-exclusive price.

Example:

The following illustrates the types of price display that are acceptable and unacceptable:

Price Display Format
AcceptableNot Acceptable

$107

$100 +

$107 w/GST

$107 (inclusive of GST)

$100 + GST
$100 + 7% GST
$100 + $7 GST

$107 w/GST ($100)

$107 w/GST ($100)


$107 w/GST ($100)

$107 w/GST

($100 w/o GST)

$100 w/o GST

($107 w/GST)

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 .

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