When to charge 0% GST (zero-rate)

  • Your services are considered international services, which are zero-rated (i.e. GST is charged at 0%), if they fall within the provisions under Section 21(3) of the GST Act.  Depending on the nature of your services, you may be required to determine your customer's belonging status (i.e. whether the customer is a local or an overseas entity) before your supply of services can be zero-rated.

  • 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.

    Based on the export arrangement for the supply of goods, please review which scenario of Guide on Exports (Seventh Edition) (PDF, 717KB) the arrangement falls within to determine the relevant list of documents that suppliers must maintain in order to support any zero-rating of the supply.