Which items are excluded by GST refund claim?

The GST refund claim will exclude these few items:

1)      Membership fee

2)      iTunes, Google Play Gift card

3)      Apple Care/ Extended Warranty

Please note the following:

- Any products dealing with services are not allowed to claim GST refund as this is the regulations implemented by IRAS

- Payment via cash vouchers are eligible to claim

 Please refer here for more information.