When to charge Goods and Services Tax (GST)

Key requirements

Exports and qualifying international services can be zero-rated but remain taxable supplies. Exempt categories include specified financial services, digital payment tokens from 2020, residential-property sale or lease and qualifying investment precious metals. For prescribed goods such as mobile phones, memory cards and off-the-shelf software sold to a registrant above S$10,000 excluding GST, apply customer accounting rather than the usual supplier collection. A foreign customer’s name alone is not a zero-rating condition. Check the transaction-specific rules for gifts, reimbursements and vouchers before concluding that only ordinary cash sales create output tax.