Follow the supplier tests
The local-sale flow covers mobile phones, memory cards and off-the-shelf software. It checks whether value exceeds S$10,000, the customer is GST-registered and buying for business, and the supply is excepted. Where customer accounting applies, the supplier must not charge and collect the GST. Conditional options may extend the method to smaller supplies; the threshold alone is not the entire test. Retain customer registration and transaction evidence.
Other supplies retain their own treatment
Non-prescribed goods follow normal GST rules. Excepted supplies retain their existing treatment, and qualifying exports may still be zero-rated. The flowchart dates introduction to 1 January 2019; it does not fix the prevailing tax rate at the rate then used. Apply current rates for the relevant supply date and the detailed prescribed-goods guide, rather than treating customer accounting as a general exemption from GST.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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