GST will also be extended to imported non-digital services for consumers, such as those involving live interactions with overseas providers of fitness training, counselling and tele-medicine. This will help to level the playing field for local businesses to compete effectively, said Deputy Prime Minister Heng Swee Keat on Tuesday (Feb 16). Low-value goods that are worth $400 or less and imported via air or post are currently not subject to GST to facilitate clearance at the border, but the tax is paid on such goods bought here. All goods imported via land or sea are already taxed, regardless of value. DPM Heng said: "One aspect of a fair and resilient tax system is ensuring a level playing field for our local businesses vis-a-vis their overseas counterparts. This is especially relevant, as e-commerce for sales of goods and services is growing."