Discounted sale to employees

Key requirements

When goods are sold to employees at a discount, account for GST on the net amount after that discount. In the source example, a S$1,000 GST-exclusive product with a 20% staff discount has a taxable price of S$800. At the current 9% rate, the tax on that net price is S$72. Retain the selling-price and discount calculation with the sale record. This is a paid sale and should be distinguished from a free gift or temporary private use of company assets, which have separate deemed-supply tests. The employee relationship does not by itself make a paid goods sale exempt or require tax on the original undiscounted retail price.