Global Daily Tax News, Singapore Clarifies GST Rules For Drinks Container Return Scheme, (Oct 16, 2025)

The Inland Revenue Authority of Singapore (IRAS) has released guidance on the GST rules related to the Beverage Container Return Scheme (BCRS) that will be introduced from April 1, 2026.

Under the scheme, a 10-cent refundable BCRS deposit will be payable on each regulated beverage sold.

Regulated beverages are pre-packaged beverages in plastic and metal containers ranging from 150 millilitres to three litres. Consumers will receive a full refund of the deposit by returning the empty container to a designated return point.

The BCRS deposit will not be subject to GST. As such, taxpayers need not include the deposit in tax invoices or GST receipts issued for the sale of beverages.

The guidance specifically discusses rules concerning invoicing, credit notes, rules concerning the completion of GST returns, and price display requirements.