Goods that Qualify for GST Refund

All goods on which GST is charged ("standard-rated goods") are eligible for refund except:

• Goods wholly or partly consumed in Singapore;

• Goods exported for business or commercial purposes;

• Goods that will be exported by freight; and

• Accommodation in a hotel, hostel, boarding house, or similar establishments.

Services are not eligible for GST refund under the Tourist Refund Scheme.