GST Treatment of Beverage Container Return Scheme Deposits in Singapore: Key Implications for Businesses

• The SGD 0.10 deposit under Singapore’s Beverage Container Return Scheme (BCRS), effective 1 April 2026, is not subject to GST as it is refundable.
• GST applies only to the beverage price, not the deposit, and businesses must ensure GST is calculated solely on the beverage amount.
• Businesses should update systems and invoice templates to clearly separate the deposit from the taxable beverage price and indicate the deposit is not subject to GST.
• Proper system configuration and staff training are essential to avoid over-collection or over-reporting of GST and to ensure compliance.

Source: bdo.global

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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