Yes. If you are GST-registered, you can generally claim back the GST you incur on purchases and expenses used to make your taxable supplies. This input tax is offset against the output tax you collect from customers, so you remit only the net amount to IRAS.
To claim input tax, all of the following must be met: you are GST-registered; the goods or services are used (or will be used) for your business; you hold a valid tax invoice (or import permit for imported goods) addressed to you; and the claim relates to taxable (standard-rated or zero-rated) supplies rather than exempt ones.
Some input tax is specifically blocked and cannot be claimed even if incurred for business – most notably GST on the purchase and running costs of private motor cars, club subscription fees, and certain medical expenses and insurance or benefits provided to staff and their families (subject to exceptions).
If you make both taxable and exempt supplies, you may be partially exempt and can recover only a proportion of your input tax. Keeping valid tax invoices and clean records is essential, as IRAS can disallow unsupported claims. Apexia can review your input tax recovery and help you avoid common errors.