GST and BCRS Deposit

Key requirements

The Beverage Container Return Scheme began on 1 April 2026 with a ten-cent refundable deposit for regulated plastic or metal beverage containers of 150 ml to three litres. The deposit itself is not subject to GST; the local beverage sale remains taxable. For a S$2 GST-inclusive beverage plus S$0.10 deposit, GST is calculated on S$2, not S$2.10. Update point-of-sale and accounting systems to separate the amounts. If the deposit appears on an invoice or receipt, identify it separately, state its amount and indicate it is not subject to GST. Returning the empty container gives the consumer the deposit refund under the scheme.