Charging GST (Output Tax)

Key requirements

The directory distinguishes standard-rated sales, qualifying zero-rated supplies and transactions where GST is not charged. Separate guidance explains when the supply enters a GST return and how foreign-currency amounts are converted to Singapore dollars. Common scenarios include cost recoveries, employee benefits, discounts and gifts. Classify the actual transaction before applying the rate, and then determine its reporting period. A decision that no GST is collected still needs the correct distinction between exemption, zero-rating and out-of-scope treatment, because reporting and related input-tax consequences differ.