Hi LM69,

I'm assuming you're based in Singapore since this was posted on SG support forum.

Allocating GST rate is only a part of the process. Claiming GST (input) is based on certain conditions:

1. You are GST-registered;

2. The goods or services are supplied to you or imported by you;

3. The goods or services are used or will be used for the purpose of your business;

If you're not GST-registered, you should not be claiming GST at all (let along 0% ZP). It should be out of the scope of GST.

If you've met the first two, the question should be whether your entertainment expense is incurred for the purpose of carrying out your trade/business. If no, it is again out of scope. If yes, you should apply the prevailing GST rate (9% in 2024).

More information can be obtained from IRAS' website: 

https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/claiming-gst-(input-tax)/conditions-for-claim...

Cheers,

William