| 2011/GST/5 |
01/09/2011 |
Specialised Warehouse Scheme and Zero-rating of Supplies (273KB)
(New e-Tax Guide published on 01 Sep 2011) |
| 2011/GST/4 |
01/09/2011 |
GST Guide for the Biomedical Industry (367KB)
(Revised edition - 10 Jan 2012) |
| 2011/GST/3 |
01/09/2011 |
GST Guide for the Marine Industry - 2011 Budget Changes (460KB)
(Revised edition - 10 Jan 2012) |
| 2011/GST/2 |
05/04/2011 |
GST: Assisted Compliance Assurance Programme (ACAP) (373KB)
(New e-Tax Guide published on 05 Apr 2011) and
GST ACAP Review Guidance (3.2MB) |
| 2011/GST/1 |
05/01/2011 |
GST Guide for Free Trade Zones (FTZs),Warehouses and Excise Factories (748KB) |
| 2010/GST/6 |
16/12/2010 |
GST: Time of Supply Rules (265KB) |
| 2010/GST/5 |
28/02/2011 |
GST Guide on the Electronic Tourist Refund Scheme (eTRS) (343KB)
(Revised edition - 01 Aug 2011) |
| 2010/GST/4 |
07/09/2010 |
GST Guide on Imports (356KB)
(Revised edition - 10 Jan 2012) |
| 2010/GST/3 |
01/06/2010 |
(Draft) e-Tax Guide on Clarification on New Time of Supply Rules
(Superseded. Refer to 2010/GST/6.) |
| 2010/GST/2 |
01/06/2010 |
GST Guide for the Marine Industry - 2010 Budget Changes (430KB)
(Revised edition - 10 Jan 2012) |
| 2010/GST/1 |
01/04/2010 |
Import GST Deferment Scheme (626KB)
(Revised edition - 25 Jan 2012) |
| 2009/GST/4 |
09/10/2009 |
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 (565KB)
(Revised edition - 10 Jan 2012) |
| 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) (262KB)
(Revised edition - 28 Nov 2011) |
| 2008/GST/4 |
16/09/2008 |
(Draft) Guide on Accounting Software
(Superseded. Refer to 2008/GST/6.) |
| 2008/GST/3 |
04/04/2008 |
(Draft) GST Guide on Hand-Carried Exports Scheme
(Superseded.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 for the Gold Jewellery Industry (English version) (173KB)
(Revised edition - 01 Jan 2011)
GST for the Gold Jewellery Industry (Chinese version) (293KB)
(Revised edition - 01 Jan 2011) |
| 2007/GST/10 |
19/12/2007 |
Partially Exempt Traders and Input Tax Recovery (172KB)
(Revised edition - 20 Oct 2011) |
| 2007/GST/9 |
06/12/2007 |
GST and the Construction Industry (English version) (189KB)
(Revised edition - 11 Jan 2011)
GST and the Construction Industry (Chinese version) (278KB)
(Chinese version revised on 11 Jan 2011) |
| 2007/GST/8 |
16/10/2007 |
GST Guide for the Insurance Industry (396KB)
(Revised edition - 01 Jun 2011) |
| 2007/GST/7 |
01/08/2007 |
Guide for Visitors on Tourist Refund Scheme (210KB)
(Revised edition - 25 May 2011) |
| 2007/GST/6 |
01/08/2007 |
Guide for Retailers participating in Tourist Refund Scheme (310KB)
(Revised edition - 26 May 2011) |
| 2007/GST/5 |
26/07/2007 |
GST Compliance Assurance Programme
(Discontinued with effect from 05 Apr 2011. Refer to 2011/GST/2.) |
| 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 (264KB)
(Revised edition - 11 Jan 2011) |
| 2006/GST/5 |
19/12/2006 |
GST Guide on Insurance: Cash Payments and Input Tax on Motor Car Expenses (691KB)
(Revised edition - 01 Jun 2011) |
| 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 2008/GST/2.) |
| 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 (154KB)
(Revised edition - 11 Jan 2011) |
| 2005/GST/5 |
14/12/2006 |
GST Guide for Property Owner and Property Holding Company (221KB)
(Revised edition - 11 Jan 2011) |
| 2005/GST/4 |
14/12/2006 |
GST Guide for Property Developer (312KB)
(Revised edition - 11 Jan 2011) |
| 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 (267KB)
(Revised edition - 11 Jan 2011)
[Also refer 2006/IT/3 (107KB)] |
| 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 for Residential Development (891KB)
(Revised edition - 03 Jan 2011) |
| 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 (271KB)
(Revised edition - 14 Jan 2011) |
| 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) |
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