Recently, I registered for a SkillsFuture Credit course on personal data protection.

The original course fee was $720, but after all the subsidies and the senior citizens' discount, the course fee was only $72.

However I was charged $72 plus $50.40 (7 per cent goods and services tax on the full course fee of $720), making the total $122.40.

Whenever I visit Singapore General Hospital outpatient clinics, my bill would clearly show the consultation fee of $97.

After the government subsidies and additional Pioneer Generation discount, the amount payable before tax is $19.40.

The GST is chargeable on only the fee of $19.40 after subsidies, and not $97.

Another example is buying items at a supermarket. One tin of baby milk powder might normally cost $50. But during a one-for-one promotion, I would pay $50 for two tins.

I would not be asked to pay the GST for the second tin of milk powder.

For uniformity, should GST be applied the same way on the subsidised training course fee? After all, education is for self-improvement and benefits the country, too.

Lim Ing Yew