[sgbuffett]

The example below is lagi troublesome. you pay for the goods then you have later make a separate payment to delivery company for GST.


Mark wishes to purchase a pair of sneakers for S$300 from a seller located in the United States (“US”). However, as the US seller does not offer shipping to Singapore, Mark uses the services of a local redeliverer, Company C.

Company C provides Mark with a US forwarding address. When placing an order for the sneakers, Mark instructs the US seller to deliver the goods to the overseas forwarding address. When the goods arrive at the overseas forwarding address, Company C would then arrange to ship the goods to Singapore via air and deliver the goods to Mark.

Assuming Company C is registered for GST with effect from 1 Jan 2023, Company C will charge GST to Mark on his purchase and any shipping and/or administrative fees charged by Company C, as follows:

Sneakers (excluding GST): S$300

Shipping and administrative fees (excluding GST): S$15

Total GST payable: S$25.20

Company C will be required to pay the GST of S$25.20 collected to IRA