Apple Pencil (2nd Generation) is retailing for S$189 in Singapore. If you bought it at the airport, you will be paying S$176.64 as it is tax-free.

In Singapore, the Goods and Services Tax (GST) is 7%, so to calculate the amount you will be paying, just take: (1 / 1.07) * $amount.

Apple Pencil (2nd Generation) - Box Front
Apple Pencil (2nd Generation) – Box Front