Non-Chargeability of GST for Out-of-Scope Supplies

Out-of-scope supplies refer to supplies which fall outside the scope of the GST Act. Therefore, GST does not need to be charged on this type of supplies and it need not be reported in the GST return.

Examples of out-of-scope supplies are third country sales, sales of overseas goods made within the Free Trade Zone and Zero GST Warehouses, and private transactions.

  1. Third country sales – sales of goods that are delivered from a place outside Singapore to another place outside Singapore
  2. Free Trade Zones are designated areas in Singapore where the payment of duties, taxes and GST are suspended when goods arrived and stored in FTZ
  3. A Zero GST Warehouse is a designated area approved by Singapore Customs for the storage of overseas goods, where you can import non-dutiable overseas goods with GST suspended
  4. Private transactions are non-business activities performed without payment or any expectation of return from the recipients. For example, if you help to move your friend’s belongings.

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