To be eligible for GST refund, you must be a tourist and have to meet the following criteria:
- You are not a Singapore citizen or permanent resident;
- You spend 365 days or less in Singapore in the last 24 months before the date of purchase;
- You have not been, at any time, employed in Singapore in the past 6 months before the date of purchase;
- You are not a member of the crew of the aircraft on which you are departing from Singapore;
- You are 16 years of age or above at the time of purchase.
You may then qualify for GST refund if the following conditions are satisfied:
- Spend at least S$100.00 (including GST). You may accumulate up to 3 same-day invoices/receipts from retailers bearing the same GST registration number to meet this minimum purchase amount;
- Depart with the goods within 2 months from the date of purchase either via:
- Changi International Airport Departure Hall; or
- Seletar Airport Passenger Terminal;
- Depart with the goods within 12 hours after obtaining approval of your GST refund;
- Claim the refund from the approved central refund counter operator within 2 months from the date of approval of the application.
*WITHDRAWAL OF TAX REFUNDS FOR TOURISTS DEPARTING BY INTERNATIONAL CRUISES
Tourists departing by the cruise terminals (Marina Bay Cruise Centre Singapore or Singapore Cruise Center at Harbourfront) have until 31 August 2017 to claim refunds on purchases made before 1 July 2017. The eTRS facilities at the cruise terminals will be removed after 31 August 2017.
Please visit IRAS website for more information.