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.
- Third country sales – sales of goods that are delivered from a place outside Singapore to another place outside Singapore
- 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
- 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
- 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.
Non-Chargeability of GST for Out-of-Scope Supplies