GST-registered businesses must display GST-inclusive prices

We refer to the letter ‘餐饮业“++”式标价应与时俱进” in Lianhe Zaobao on 23 Aug 2024.

In the food & beverage (F&B) industry, some businesses choose to include a service charge in their bills. Such a service charge is not required by the government but imposed at the discretion of these businesses.

All GST-registered businesses are required to show GST-inclusive prices on all price displays to the public. Exceptions have been given to F&B and hotel establishments that impose service charge to display GST-exclusive prices. This is to help ease their business operations by eliminating the need to show different price lists for dine-in and take-away items, or to re-compute prices when the service charge is waived for take-away orders. Such establishments must however display a prominent statement to inform customers that prices shown are subject to GST and service charge. Those who prefer to let their customers know the full price upfront can still choose to display the prices inclusive of service charge and GST. 

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