Latest Updates

• Updated paragraphs 3.2 and 3.3 to clarify the price display requirements.

• Updated paragraph 12.2 to be clear that for returned goods, GST should be adjusted at the rate that was originally charged.

• Updated paragraphs 13.3.3 and 13.3.4 to be clear that for rebates granted for past purchases for which GST was charged at the preceding rate, the supplier should charge GST at the prevailing GST rate on the full value of the next purchase.

• Updated paragraph 8.1 to remove mention of physical endorsement on the export permit in view of Customs’ cessation of physical endorsement of HCES permits.

Amended/inserted paragraphs 7.13, 7.14, 7.18 to 7.24, footnotes 14 to 16 and Examples 31 to 32A in Annex 2 relating to the revised GST treatment on motor car expenses