Did-You-Know Series

Goods exported from Singapore without a corresponding sale at the time of export may still need to be reported in the GST return.

Where goods or services are provided to the donor in exchange for the donation

Where a business chooses to absorb the GST payable by its customer, the amount charged to the customer should generally be treated as GST-inclusive.

Goods exported from Singapore without a corresponding sale at the time of export may still need to be reported in the GST return.

If the prescribed conditions are not satisfied, the distribution of free samples may be treated as a deemed supply and output.

GST-inclusive price must be displayed at least as prominently as the GST-exclusive price.