| 2010/GST/3 |
01/06/2010 |
(Draft) e-Tax Guide on Clarification on New Time of Supply Rules (1407KB) |
| 2010/GST/2 |
01/06/2010 |
GST Guide for the Marine Industry-2010 Budget Changes (227KB)
(New e-Tax Guide published on 1 Jun 2010) |
| 2010/GST/1 |
1/4/2010 |
Import GST Deferment Scheme (601KB)
(Revised edition - 10 June 2010) |
| 2009/GST/4 |
9/10/2009 |
GST Treatment of Vouchers: Sale and redemption (281 KB)
(Revised edition - 15 Jan 2010) |
| 2009/GST/3 |
01/07/2009 |
GST Guide for the Fund Management Industry (269KB)
(Revised edition - 16 Jul 2010) |
| 2009/GST/2 |
02/03/2009 |
GST Guide for the Aerospace Industry (269KB)
(Revised edition - 01 Jun 2010) |
| 2009/GST/1 |
19/01/2009 |
GST: Guide on Hand-Carried Exports Scheme (310KB)
(Revised edition - 27 Mar 2009) |
| 2008/GST/6 |
01/12/2008 |
Guide on Accounting Software for Software Developers (817KB)
(Revised edition - 01 Sep 2009) |
| 2008/GST/5 |
21/11/2008 |
GST Guide for the Market Participants in the National Electricity Market of Singapore (NEMS) (210KB)
(Revised edition - 01 Apr 2009) |
| 2008/GST/4 |
16/09/2008 |
(Draft) Guide on Accounting Software (261KB)
(Superseded. Refer to 2008/GST/6) |
| 2008/GST/3 |
04/04/2008 |
(Draft) GST Guide on Hand-Carried Exports Scheme (137KB)
(Superseded. Refer to 2009/GST/1) |
| 2008/GST/2 |
29/02/2008 |
GST Concession For REITs & Qualifying Registered Business Trusts Listed In Singapore (209KB)
(Revised edition - 22 Feb 2010) |
| 2008/GST/1 |
08/01/2008 |
GST and the Gold Jewellery Industry (English version) (162KB)
[For transactions prior to 01 Apr 2009]
GST: GST and the Gold Jewellery Industry (English version) (114KB)
[Revised edition - 18 Mar 2009, effective from 01 Apr 2009]
GST and The Gold Jewellery Industry (Mandarin version) (227KB)
[For transactions prior to 01 Apr 2009]
GST: GST and the Gold Jewellery Industry (Mandarin version) (114KB)
[Revised edition - 18 Mar 2009, effective from 01 Apr 2009] |
| 2007/GST/10 |
19/12/2007 |
Partially Exempt Traders and Input Tax Recovery (468KB)
(Revised edition - 01 Jan 2009) |
| 2007/GST/9 |
06/12/2007 |
GST and the Construction Industry (English version) (181KB)
(Revised edition - Dec 2007)
GST and the Construction Industry (Mandarin version) (296KB)
(Mandarin version published on 06 Oct 2008) |
| 2007/GST/8 |
16/10/2007 |
GST Guide for the Insurance Industry (265KB)
(New e-Tax Guide published on 16 Oct 2007) |
| 2007/GST/7 |
01/08/2007 |
Guide to Visitors on Tourist Refund Scheme(109KB)
(New e-Tax Guide published on 01 Aug 2007) |
| 2007/GST/6 |
01/08/2007 |
Guide to Retailers operating Tourist Refund (323KB)
(New e-Tax Guide published on 01 Aug 2007) |
| 2007/GST/5 |
26/07/2007 |
GST Compliance Assurance Programme (601KB)
(New e-Tax Guide published on 26 Jul 2007) |
| 2007/GST/4 |
26/04/2007 |
A Guide on Zero-Rating Telecommunication and Related Services under Section 21(3)(q) (202KB)
(New e-Tax Guide published on 26 Apr 2007) |
| 2007/GST/3 |
14/06/2007 |
GST Advance Ruling System (319 KB)
(Revised edition - Jan 2010) |
| 2007/GST/2 |
26/03/2007 |
Zero-rating of Container Services and the Sale & Lease of Containers (144KB)
(Revised edition - 01 Jan 2009) |
| 2007/GST/1 |
22/02/2007 |
2007 GST Rate Change - A Guide for GST-registered Businesses (181KB)
(Revised edition - Feb 2007) |
| 2006/GST/7 |
28/09/2006 |
GST Requirements For Cash Transaction (44KB)
(Revised edition - May 2008) |
| 2006/GST/6 |
15/12/2006 |
GST and the Advertising Industry (356KB)
(New e-Tax Guide - treatment effective from 01 Jan 2007 onwards.) (Revised edition - Jul 2007) |
| 2006/GST/5 |
19/12/2006 |
GST Guide on Insurance: Cash Payments and Input Tax on Motor Car Expenses (260KB)
(Revised edition - Jul 2007) |
| 2006/GST/4 |
03/07/2006 |
Self-Accounting of GST by Listed REITs and their SPVs for Property Purchases (73KB)
[Previous title: "Self-Accounting of GST by Listed REITs for Property Purchases"]
(Revised edition - 01 Jan 2009) |
| 2006/GST/3 |
28/02/2006 |
GST Treatment on the Supply of Electricity (58.7KB)
(Revised edition - Jul 2007) |
| 2006/GST/2 |
24/02/2006 |
GST Concession For REITs Listed In Singapore
Repealed. Refer to new e-Tax guide 2008/GST/2 (325KB) |
| 2006/GST/1 |
24/02/2006 |
Zero-rating of Tools or Machine Used In Manufacturing of Goods For Export To Overseas Customers (94KB)
(Revised edition - Jan 2009) |
| 2005/GST/6 |
30/08/2005 |
GST Guide for Real Estate Agencies (212KB)
(Revised edition - Dec 2008) |
| 2005/GST/5 |
14/12/2006 |
GST Guide to Property Owner and Property Holding Company (274KB)
(Revised edition - Sep 2008) |
| 2005/GST/4 |
14/12/2006 |
GST Guide to Property Developer (386KB)
(Revised edition - May 2008) |
| 2005/GST/3 |
01/09/2005 |
Transfer of Business as a Going Concern (268KB)
(Revised edition - Feb 2008) |
| 2005/GST/2 |
01/03/2005 |
GST Guide For Charities and Non-Profit Organisations (325KB)
(Revised edition - Mar 2010)
[Also see e-Tax Guide 2006/IT/3 (105KB)] |
| 2005/GST/1 |
12/01/2005 |
Clarification on "Directly in Connection With" and "Directly Benefit" (272KB)
(Revised edition - Oct 2009) |
| 2005/EC/1 |
05/01/2005 |
Keeping Records of Business Transactions in Microforms (134KB)
(Revised edition - Jul 2007) |
| 2004/GST/6 |
30/10/2007 |
Approved Marine Fuel Trader (MFT) Scheme (228KB)
(Revised edition - Oct 2007) |
| 2004/GST/5 |
14/12/2006 |
GST incurred on Purchase of Land used for Residential Development (98.4KB)
(Revised edition - Jul 2007) |
| 2004/GST/4 |
01/11/2004 |
Use of Business Premises By Third Party for Free (86.2KB)
(Revised edition - Jul 2007) |
| 2004/GST/3 |
10/07/2004 |
Exchange Rates For GST Purposes (53.5KB)
(New e-Tax Guide published on 10 Jul 2004) |
| 2004/GST/2 |
01/08/1994 |
GST: A Guide on Exports (425KB)
(Revised edition - 1 Jun 2010) |
| 2004/GST/1 |
10/07/2004 |
GST on Non-Business Receipts - The Business Test and Effect on Input Tax Claims (223KB)
(New e-Tax Guide published on 10 Jul 2004) |