Recovering Expenses
Learn how GST is applied when you recover expenses from another party.
Common scenarios - Do I charge GST
Employee Fringe Benefits
Learn how GST is applied when you provide goods or services to employees at no cost or at a reduced cost.
GST on Discounts and Rebates
Learn how GST is applied when you provide discounts and rebates to your customers.
Gifts and Samples
Learn how GST is applied when you provide gifts and samples for free to your customer or staff.
Sale of Motor Vehicles
Learn how GST is applied on the sale of motor vehicles, depending on whether you are a motor vehicle trader.
Providing International Services
Learn when you may zero-rate the services provided to your overseas customers.
Deposits and Downpayment
Learn how GST is applied when you receive deposits or downpayments from your customers.
Sale and Disposal of Business Assets
Learn how GST is applied when you sell, dispose or transfer your business assets.
Supplying to Overseas customers with Local Delivery Address
Learn when you may zero-rate the sale of goods to your overseas customers.
Returned Goods
Learn about the type of documents to issue when you replace or give a refund for returned goods.
Absorbing GST
Learn about the invoicing requirements when you choose to absorb the GST payable by your customer.
Vouchers
Learn how GST is applied when you issue or sell a voucher to your customer.
Compensation
Learn how GST is applied when you receive compensation.
Provision of subsidized services
Learn how GST is applied when you provide subsidized services to your customers.
Secondment of Staff
Learn how GST is applied on secondment of staff.
Transferring Businesses
Learn how GST is applied when you transfer your business.
Receiving Grants
Learn how GST is applied when you receive grants.
Receiving Donation and Sponsorship
Learn how GST is applied when you receive donations and sponsorship.
Discounted Sale to Employees
Learn how GST is applied when you sell goods at a lower price to your employees.
Payment from Employee to Retain Gifts Received from Others
Learn when GST is chargeable when your employee pays you to retain a gift received from a third party.
Trade-Ins
Learn how GST is applied on your trade-in transactions.
Non-Business or Private Use of Business Assets
Learn how GST is applied when your business assets are put to private or non-business use for free.
Sale of Property by a Partner
Learn how GST is applied when you sell or lease non-residential property as a partner of a GST-registered partnership.
Interest Relating to Bank Deposit / Loan / Trade Debt
Learn how GST applies to interest from bank deposits, loans and trade debts.
Hire Purchase
Learn how GST is applied when you enter into a hire purchase agreement.
Property Transactions by Non-Legal Entities
Learn how GST applies to property transactions by non-legal entities (e.g. partnerships, charities, societies and other unincorporated bodies).
Selling / Renting Assets to Recover Debts
Learn how GST is applied when you sell or rent your business assets to recover debts.
Mortgagee Sale / Lease
Learn how GST is applied when you sell or rent a mortgaged asset.