6f. Do I need to pay GST (Good and Services Tax) for my purchases when I am an arriving passenger?
According to IRAS (The Inland Revenue Authority of Singapore), if the purchases are made at the airport upon arrival, the items become taxable because they are considered to be consumed in Singapore. Only goods which are brought out of Singapore can be zero-rated (no GST). It is a requirement by IRAS that GST amount is reflected on the receipt. In order for our passengers to enjoy purchases that are equivalent to “GST-free” prices even upon arrival into Singapore, The Shilla Duty Free has been providing a GST savings of 7.41% and this is applicable for arriving passengers, departing passengers who placed a Pre-Order and non-departing Changi Rewards member who made a purchase at our Check-In Store.