IRAS Guide on GST treatment for Gift vs Sample vs Warranty

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 2. Product marked with words “Not for Sales” or “Sample only” 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