Not all businesses are registered for GST. Only GST-registered businesses are allowed to charge and collect GST on the goods and services you purchase from them. You may wish to use our e-Service to check if a particular business is registered for GST .
GST is charged on the final value (inclusive of service charge, if any) of any goods or services consumed in Singapore.
Prices displayed by GST-registered businesses should be the final prices (i.e. GST-inclusive) that you are paying. GST-registered businesses are not allowed to display, quote, advertise or publish prices without GST. If both GST-inclusive and GST-exclusive prices are displayed, the GST-inclusive price must be displayed at least as prominently as the GST-exclusive price. Those who do not comply with the price display requirement could be subject to a fine.
Example:
The following illustrates the types of price display that are acceptable and unacceptable:
| Price display format | |
|---|---|
| Acceptable | Not acceptable |
$109 | $100 + |
$109 w/GST | $100 + GST $100 + 9% GST $100 + $9 GST |
$109 w/GST ($100) | $109 w/GST ($100) |
$109 w/GST ($100 w/o GST) | $100 w/o GST ($109 w/GST) |
An exception is granted to hotels and food & beverage (F&B) establishments that impose service charge on their goods and services. These businesses may display GST-exclusive prices for goods and services that are subject to service charge to ease their operations. Otherwise, they may have to display separate price lists for dine-in and take-away items, or to re-compute prices whenever the establishment reduces or waives the service charge.
However, they must still display a prominent statement informing customers that the prices displayed are subject to GST and service charge.
Please note that the exception does not apply to hotels and F&B establishments that do not impose a service charge. It is also not applicable to F&B establishments that levy a nominal service charge without genuine business reasons other than to avoid displaying GST-inclusive prices. Such businesses are still required to display GST-inclusive prices. Those who do not comply with the price display requirement could be subject to a fine.
For more information, please refer to Information for Hotel, Food & Beverage industry .
If you find any businesses violating the GST rules or price display guidelines, you may wish to inform us via the Reporting Wrong GST Practices of Businesses form.