As a tourist returning from Europe, I don't think the gst rule applies.
If you are buying as tourist in Europe, you need to do the following:-
1. Make sure the retailer is certified "Tax Free Shopping" by customs. Usually, only big retailers have this certification. Shops that are not certified Tax Free will charge you VAT and you cannot reclaim the VAT that you paid;
2. When you buy, you must ask retailer to fill up the Tax Refund form and give you a copy.
3. When you buy, you must pay full amount of VAT. You reclaim the VAT later at airport.
4. At the last airport of departure when leaving Europe, you need to visit (i) customs office to get chop on VAT form; and (ii) visit the VAT Refund office to get VAT refund. These are 2 very long (separate) queues, for which you need to go airport early and queue.
5. The goods must be "unused" and remain packaged when inspected by the VAT officer. If the item is open and being used, the officer will refuse to chop the form.
Some intermediary companies are willing to refund you VAT at the point of purchase, but on the condition that you need to visit customs at airport to chop the Tax Refund form and mail the chopped form back to them. If you fail to do this, these intermediary companies will debit your credit card of the amount they gave you. This means:
there is no way you can avoid visiting the customs for inspection.. This is very sianz...coz there will be long queue, and you must go early to airport to queue up. Do not be misled by these intermediary companies. Either way, you need to visit customs at airport to claim VAT.
In certain EU countries, alot of things can go wrong in the 5 steps above. Usually, the queue is very long, and you must specially go airport early to queue. Some lousy airport the queue is so long, you need to abandon VAT and board the plane. So there is slight risk.
WHEN YOU RETURN TO SINGAPORE
When you return to Singapore, if you have brand
unused new goods worth more than 300-400 bucks in your luggage, you are obliged to declare. You cannot walk thru green alley.
You will be charged GST if you declare.
I leave you to imagine how to handle the rest