Disallowed Input Tax Claims
Regulations 26 and 27 of the GST (General) Regulations do not allow the following expenses to be claimed as input tax:
Benefits provided to the family members or relatives of your staff;
Costs and running expenses incurred on motor cars that are either:
registered under the business' or individual's name, or
hired for business or private use.
Club subscription fees (including transfer fees) charged by sports and recreation clubs;
Medical expenses incurred for your staff unless they are obligatory under the Work Injury Compensation Act or under any collective agreement within the meaning of the Industrial Relations Act;
Medical and accident insurance premiums incurred for your staff unless the insurance or payment of compensation is obligatory under the Work Injury Compensation Act or under any collective agreement within the meaning of the Industrial Relations Act; and
Any transaction involving betting, sweepstakes, lotteries, fruit machines or games of chance.
E.g. Expenses incurred for making business calls using employee's personal mobile phone
Subject to conditions for input tax claim, such claims are allowed if you can prove that the employee is acting as an agent of the taxable person (i.e. the business) in receiving the supply of goods or services.
For example, evidence of reimbursements made to the employee and recognising the bills as business expenses in your accounts etc.
You need to segregate the business expenses from the private expenses. GST incurred for private expenses is not claimable.
Entertainment expenses
Subject to conditions for input tax claim, these claims are allowed if you have kept the supporting tax invoice addressed to you or the simplified tax invoice if the purchase value (including GST) is not more than $1,000.
As an administrative concession, a receipt which contains all the information required in a simplified tax invoice can also be used to claim the input tax incurred for entertainment expenses exceeding $1,000 (including GST). You must also keep alternative documentary payment evidence and information on entertainment details (such as name of person entertained, purpose of entertainment, person incurring the expenses, etc.) to support your claim.
This concession is applicable only to expenses on food and drinks. In the event that an expense comprises of items other than food and drinks (e.g. rental of yacht), a proper tax invoice is still required to support the full claim.
Purchase of goods that you give away for free to customers, suppliers, staff etc.
E.g. Gifts, samples and lucky draw prizes
Input tax claims are allowed, subject to conditions for input tax claim.
However, you may be required to account for output tax on the open market value (OMV) of the goods if its cost exceeds $200. Refer to Gift and Sample for more information.
Detail refer to : https://www.iras.gov.sg/irashome/GST/GST-registered-businesses/Working-out-your-taxes/Can-I-claim-GST/Conditions-for-Claiming-Input-Tax/