Generally, GST is chargeable at the prevailing rate of 7% by GST-registered businesses on all sales of goods and services made in Singapore.
To know whether you need to charge or deem GST on other business transactions (e.g. recovery of expenses, gift and sample, issue of voucher), please refer to Common scenarios - Do I charge/deem/claim GST.
For exports of goods and provision of international services, GST is charged at 0% (zero-rate). Like standard-rated supplies, zero-rated supplies are taxable supplies. The only difference is that GST is chargeable at 0% instead of 7%.
On the other hand, the sale and lease of residential properties and the provision of financial services are exempt supplies. With effect from 1 Oct 2012, the importation and local supply of investment precious metals (IPM) are also exempt from GST. No GST needs to be charged or paid for exempt supplies.