Out-of-scope supplies

Key requirements

A sale with delivery directly between two foreign locations is outside Singapore’s GST scope, even if both contracting businesses are local. Sales of overseas goods received within the same Free Trade Zone or Zero GST Warehouse are also out of scope; removal from that location can trigger separate import implications. Private, non-business activity without payment or expected return is another category. These supplies are not charged GST or reported as supplies in the GST return. Retain evidence for at least five years: orders specifying delivery location, customer and supplier instructions, transport records, invoices and payment evidence. Warehouse transactions also need endorsed delivery records, relevant warehouse receipts and Customs movement permits. Distinguish these transactions from zero-rated exports, where goods are supplied from Singapore and reporting and export-proof rules differ.