Calculate Singapore restaurant "++" dining bills (10% service charge + 9% GST = 19.9% extra), bill splitting per pax, and tourist eTRS GST refunds.
Final\ Bill = Base \times (1 + 10\%_{Service}) \times (1 + 9\%_{GST}) = Base \times 1.199 \\
Service\ Charge = Base \times 10\% \\
GST = (Base + Service\ Charge) \times 9\% \\
Tourist\ eTRS\ Refund = Spend \times \frac{9}{109} - Handling\ FeeThe famous "++" in Singapore dining denotes a 10% service charge followed by 9% GST applied on the subtotal (compound formula Base × 1.10 × 1.09 = Base × 1.199, exactly 19.9% extra!). Tourists spending S$100+ qualify for eTRS GST refunds at Changi Airport.
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