Supply and arrangement of international transport of passengers:
E.g. Sale of air ticket, ferry ticket, coach transport to overseas.
Zero-rate
Arrangement of hotel accommodation located in Singapore
Standard-rate
Arrangement of hotel accommodation located overseas
Supply of outbound tour package
Supply of inbound tour package
You may zero-rate the sale of an international cruise package. Zero-rating applies regardless of whether the cruise docks or stops over at a port outside Singapore e.g. cruise to nowhere package.
Consequently, the vessel no longer needs to dock at a port outside Singapore to qualify for zero-rating. The supply of "cruise-to-nowhere" packages can be zero-rated.
The processing fee charged by the embassy is for a supply of service by the embassy. This supply is subject to GST if the embassy is GST registered.
When the service fee is charged by the travel agency, the supply of service is provided by the travel agency. The service fee is subject to GST if the travel agency is GST registered.
For more information, please refer to GST: Travel Industry (150KB).
150KB, PDF
GST is chargeable on the portion of the tour package that is consumed in Singapore. The portion of travel package which relates to tour at other countries may be zero-rated.
For example, the price of your regional tour package is $1,000. It includes $300 for the tour in Singapore and $700 for the tour in Malaysia and Bangkok. In this case, GST is chargeable on $300 only.