When to charge 0% GST (zero-rate)

  • Your services are considered international services if they fall within the provisions under Section 21(3) of the GST Act. International services are zero-rated (i.e. GST is charged at 0%). Depending on the nature of service, you may also need to determine the belonging status of your customer (i.e. whether your customer is a local person or an overseas person) before zero-rating your supply of services.
  • You can charge GST at 0% for your supply of goods when you are certain that at the point of supply (based on the time of supply for exports) :

    1. The goods supplied will be exported or have been exported; and
    2. You have the required documents to support zero-rating.

    The required documents can be found in GST: A Guide on Exports (840KB).