To provide greater clarity and certainty to taxpayers, the Comptroller of GST (CGST) operates an advance ruling system. It provides written interpretation on how specific provisions of the GST Act will apply for a particular business arrangement or a specific transaction. The advice or clarification given under the advance ruling system is legally binding on the CGST.
The advance rulings will not be published as they are private and confidential.
On this page:
Who can apply for advance ruling?
How do I apply for advance ruling?
Fees for advance ruling
Circumstances under which the CGST will not rule or may decline to rule
After submitting the application for advance ruling
If I disagree with the advance ruling
Who can apply for advance ruling?
An individual may apply for a ruling in his capacity or jointly apply with two or more persons. As a rule of thumb, it is the supplier's responsibility to ask for an advance ruling on the taxability of his supply of goods or services. Alternatively, the supplier and his customer may submit a joint application.
If you are under GST Group registration, the application can be made by any member of the GST Group.
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How do I apply for advance ruling?
To apply for a ruling, you must submit the following to CGST:
- GST F19: Application for GST Advance Ruling (119kB) form;
- An application fee of $525 (inclusive of GST drawn in favour of “Inland Revenue Authority of Singapore”); and
- A written ruling request providing:
- a comprehensive description of the proposed arrangement,
- issue(s) to be considered,
- propositions of the law that relates to the issues raised in the request,
- any outcome of and reference to the ruling issued on a previous request made on the same
- similar arrangement; and
- a draft ruling.
They must be submitted at least 1 month before the filing deadline of the relevant GST return. For express advance ruling (additional fees applicable), they must be submitted at least 10 working days before the filing deadline of the relevant GST return.
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Fees for advance ruling
The sum of the following fees is payable (all monetary amounts referred to are in Singapore dollars):
- Application fee
$525 (inclusive of GST) is payable upon application. It is non-refundable even if we reject your ruling request.
- Further time-based fee
It is based on the hourly rate of $131.25 (inclusive of GST) for each hour or part-thereof subsequent to the first four hours taken to provide the ruling.
- Reimbursement fee
For any costs and reasonable disbursements incurred by us in relation to the ruling and any fees paid by us for external professional advice. We will seek your agreement before obtaining any external professional advice.
- Additional fee
In the exceptional circumstance where we have agreed to give priority to the application, you will be charged an additional fee of:
- up to three times the original fees where the application is received by the CGST 10 to 14 working days before the filing deadline; or
- up to two times the original fees where the application is received by the CGST 15 working days to less than 1 month before the filing deadline.
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Circumstances under which the CGST will not rule or may decline to rule
- The matter on which the ruling is sought:
- involves the interpretation of a foreign law;
- requires the CGST to form an opinion as to a generally accepted accounting principle or a commercial practice; or
- is subject to an objection or appeal, whether in relation to you or any other person.
- The correctness of the ruling depends on the making of assumptions. The assumptions can be in respect of a future event or any other matter.
- An assessment (excluding an assessment of any estimated tax) relating to you, the arrangement and a period to which the proposed ruling would apply has been made, unless the application is received by the CGST before the date of assessment is made.
- We have embarked on an audit or investigation on how any provision of the Goods and Services Tax Act applies to you or other similar arrangements.
- In the CGST’s opinion, you are not seriously contemplating the arrangement for which the ruling is sought or that the application is frivolous or vexatious.
- You have not provided, within the specified timeframe, sufficient information in spite of the CGST’s request for additional information.
Please refer to the “Important Notes to Application for GST Advance Ruling” in the GST F19: Application for GST Advance Ruling (119kB) form for the full list of circumstances under which the CGST will not or may decline to rule.
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After submitting the application for advance ruling
To evaluate your ruling request, we may write to you or your tax agent for additional information relating to the proposed arrangement. We will only be able to process your ruling request when you have submitted the additional information.
If your application for advance ruling is accepted, we will inform you of the estimated completion time and the estimated fees payable. Generally, The CGST will complete and issue the ruling within 1 month from the date of receipt of complete information (complex request may require longer time). You will be required to confirm in writing your acceptance of the terms, otherwise the application would be treated as withdrawn.
If your application for advance ruling is not accepted, we will inform you of the non-acceptance and the reason(s). The application fee of $525 will not be refunded.
Can I withdraw the ruling request after submitting the application?
You can withdraw your ruling request at any time before the ruling is issued. The withdrawal must be made in writing. The application fee of $525 will not be refunded.
If you withdraw the ruling request after the acceptance of the terms, in addition to the application fee, you will have to pay the time-based fee, reimbursement fee (if any) and additional fee (if applicable) chargeable for the time spent on the review of your request up to the time of receipt of your withdrawal. Please refer to Fees for advance ruling for more information on the various types of fees.
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If I disagree with the advance ruling
Generally, an advance ruling is final when issued, even if it is not favourable to you. If you decide not to comply with the ruling when accounting for transaction(s) subject to the advance ruling in your GST return(s), you have to declare in writing to the CGST.
In your letter to the CGST, you must provide the following information:
- Date and reference number of the ruling obtained;
- Period covered by the GST return(s) affected by the ruling
- Reason(s) for not complying with the ruling; and
- Explain the difference(s) in the amount(s) reported in the GST return(s) for the period affected by the ruling.
If you have not complied with the ruling in completing your return and there is no material change in the facts and circumstances of the arrangement, the CGST may revise the assessment accordingly. You may appeal against the assessment as provided for under section 51 of the GST Act.