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GST Rate Change 2024


General


1
What is the change in GST rate and when is the effective date?

From 1 January 2024, the GST rate will be revised from 8% to 9%.


2
How will this change affect my StarHub subscription fees and other charges?

The revised GST rate of 9% will apply on all taxable items billed from 1 January 2024. On your bill, you will see these taxable items with a “G” on the bill liner.


GST2024_EBG01


Taxable items include, but are not limited to:

  • Monthly recurring charges (e.g., mobile, broadband, TV plans)
  • One-time charges (e.g. early termination charges upon termination within contract period)
  • Usage charges
  • Third-party billing charges


Do expect to see a slight increase in your usual fees and charges from your January 2024 bill.


3
How will the change in GST be reflected in my December 2023 and January 2024 bills?

The GST rate of 8% is still applicable to most charges in your December 2023 bill. However, as we bill your monthly plan in advance, a part of your subscription fee (the January portion of your charge) should be subject to the 9% GST.


For example, your bill cycle ends on the 11th of the month. In your December bill, your monthly subscription fee will be for 12 December 2023 to 11 January 2024. The charges covering 12-31 December 2023 will be subject to 8% GST, while 9% GST will apply for the charges from 1-11 January 2024.


You will not see the 9% GST in your December 2023 bill yet because we can only start applying it in January 2024. Instead, the 9% GST will be pro-rated in your January 2024 bill.


4
Why is there a “Pro-rated” section in my January 2024 bill?

The “Pro-rated” section shows the amount (GST-exclusive) that corresponds to the January portion of the monthly subscription fee from your December bill. We reversed the amount that was subject to 8% GST in your December bill so that we can apply the 9% GST.


GST2024_EBG02

Red: Amount subject to 8% GST in the December 2023 bill
Green: Amount to be subject to 9% GST


5
Why am I seeing an adjustment section in my January 2024 bill?

If we receive payment for your December bill by 31 December 2023 via any payment method, or if you’re on recurring payment arrangement via credit card or GIRO and the full bill amount is successfully deducted from your card or bank account on your bill due date (by 31 January 2024), the 8% GST will apply even to the January portion of the monthly subscription fee from your December bill. The amount subjected to 9% GST will be shown as a credit adjustment.


6
I received my January 2024 bill, but all my charges are still subject to 8% GST. Why is this so?

Some customers may find that charges on their January 2024 bill are still subject to 8% GST. When the new rate is configured on 1 January 2024, it can only take effect from February 2024 onwards.


If your January 2024 bill only reflects 8% GST, please expect the unbilled 1% GST to be backcharged in your February bill. You’ll see the details under the “Pro-rated” section, where the amount charged at 8% GST in your January 2024 bill is reversed and 9% GST is applied.


Example:


January 2024 Bill

GST2024_EBG03

The 9% GST rate should already apply to this monthly subscription fee, which covers the period from 1-31 January 2024. However, this is still charged at 8% GST.


February 2024 Bill

GST2024_EBG04

The amount subject to 8% GST in your January 2024 bill is reversed so that we can apply the 9% GST.



Fees and Payments


1
How will the 9% GST apply to local usage covered in the January 2024 bill?

For voice and SMS, usage charges from December 2023 will be subject to 8% GST, while those for January 2024 will be subjected to 9% GST.


As for local data usage, 9% GST will apply to the whole amount as total usage is consolidated in January 2024 as a whole.


2
If I have outstanding payment that remains unpaid by 1 January 2024, will that be subjected to 9% GST?

No, only charges incurred from 1 January 2024 are subject to 9% GST.


3
Will the GST increase have any effect on recurring credit card/GIRO payments?

Your existing credit card/GIRO bill payment arrangement will continue as usual, and no action is needed from your end. The total amount reflected on your bill, including the charges subject to 9% GST, will be deducted from your bank account on your bill due date.


4
If I sign up for recurring credit card/GIRO payment arrangement in late December or early January, will the 8% GST apply to the January 2024 portion of my December 2023 subscription fee?

In this case, your recurring credit card/GIRO arrangement will only take effect on your next bill (January or February 2024) and will not cover payment for your December 2023 bill.


For the 8% GST to apply, we must receive your December 2023 bill payment by 31 December 2023 (any payment method) or successfully deducted the full bill amount from your card or bank account via GIRO on your bill due date (by 31 January 2024).


5
If I select cash on delivery for an order I made before January 2024, but the delivery date is scheduled in January, would my order be subject to 9% GST?

Yes, the 9% GST will apply.


6
If I make an appointment for service installation before January 2024 and schedule the date within January, would the service fee be subject to 9% GST?

Yes, the 9% GST will apply.


7
If my appointment date (installation/delivery) is before January 2024, but due to some reason it gets postponed to January 2024, would related charges be subject to 9% GST?

Yes, the 9% GST will apply.


8
I requested to replace my SIM card with charges before January 2024, and I’m informed the charges will reflect in my next bill, which will be generated in January 2024. Would the charges be subject to 9% GST?

One-time charges incurred before 1 January 2024 will be subject to 8% GST.


9
I’ve been charged incorrectly in my December 2023 bill and I’m seeking a refund for the wrong charge. Will I be refunded the original 8% GST, or will the 9% GST apply since I’m reporting this case in 2024?

If you’ve been charged incorrectly in your December 2023 bill, you’ll be refunded the original amount which was subject to 8% GST.



Mobile Services


1
If I purchase DataTravel in December but scheduled to use it in January 2024, would the subscription charge be subject to 9% GST?

As DataTravel is not subject to GST, there will be no changes to your subscription charge.


2
What will I be charged for my roaming or DataTravel if I activate this in December 2023, but my bill cycle is in early January 2024?

As roaming charges (including Pay-as-you-roam) and DataTravel are not subject to GST, there are no changes in the charges.