Domestic sales and cash-flow arrangements
Cash Accounting links output tax accounting to receipt of payment for eligible businesses. The Discounted Sale Price Scheme allows GST on 50% of a qualifying used vehicle’s selling price without prior IRAS approval. The Gross Margin Scheme concerns qualifying second-hand goods bought free of GST. IGDS lets approved GST-registered businesses account for import GST through monthly returns instead of paying it at importation. Each arrangement has separate qualifying conditions.
Exports, tourists and warehouses
MES suspends GST for covered non-dutiable imports and removals from Zero GST warehouses. HCES concerns zero-rating goods that overseas customers hand-carry through Changi Airport, subject to its requirements. Tourist refunds operate through electronic TRS. The Zero GST Warehouse Scheme is administered by Singapore Customs and suspends import GST while covered goods stay within the arrangement; GST becomes payable when they enter the local market. Read the linked scheme pages before choosing an application or relying on a benefit.
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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