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 |
|---|
| Acceptable | Not 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 .