GST is only levied on the gross fees charged by the preschool. The net amount payable is calculated after deducting any Basic Subsidy and Additional Subsidy (if eligible) from the gross fees and GST.

For example, a gross fee of $1,000 would incur GST of $90 (9% of $1,000), totalling $1,090. After deducting $300 of Basic Subsidy (if eligible) and $400 of Additional Subsidy (if eligible), your net amount payable would be $390 ($1,090 - $300 - $400).