Key requirements
A S$100 meal plus genuine 10% service charge has a S$110 GST base and S$9.90 GST at 9%. Businesses with genuine service charge may display excluding-GST prices with prominent notice of GST and service charge, including the specified same-item dine-in/takeaway arrangement. Solely takeaway products without service charge need inclusive prices. A nominal charge added only to avoid inclusive display does not qualify. Promotional complimentary rooms are analysed with the total package price. Keep rounding, service charge and GST calculations distinct; a cash-rounding choice does not change the statutory tax rate.
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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