Provide the summary table for quick reference for GST treatment for Gift vs Sample vs Warranty under Singapore GST regulation. Readers are requested to read the guide (Link provided below) for detailed understanding and application. As the GST treatment differs on a case to case basis.
| Type | Gift | Sample | Warranty period | Not under Warranty period |
| While Purchasing from Domestic or import | Input is allowed | Input is allowed | Input is allowed | Input is allowed |
| While Selling to Customer/staff | Gift more than >$200 (Excluded GST) for each party, deemed output tax
Less than <200, then no output tax |
GST is not charged if condition are met:
1. Actual or Potential customer If condition are not meet – Account and pay for GST |
No Output tax on sale of goods/services under warranty period | GST needs to be paid on final output |
| Valuation for output tax | Open Market Value | Open Market Value | Not applicable | Actual price collected from customer for goods/services |
Source – IRAS – Sample and Gift
