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Specific business sectors

  • Your supply of advertising service attracts GST unless it qualifies for zero-rating as an international service under section 21(3) of the GST Act. The GST treatment for advertising services is based on the nature of services.
  • Zero-rating of supplies relating to aircraft and the Approved Import GST Suspension Scheme (AISS)
  • Where the supply qualifies as an international service under Section 21(3) of the GST Act, you may zero-rate the supply of service (i.e. charge GST at 0%).

  • Auctioneer An auctioneer is a person who helps owners (commonly known as consignors) to offer their goods for sale by way of auction. Selling Goods to Satisfy a Debt (Mortgagee Sale) Where the auctioneer is appointed by the creditor (e.g. mortgagee) to sell goods in satisfaction of a debt owed by owner

  • GST Relief for Importation of Medicinal Products and Therapeutic Products for Clinical Trials Generally, all goods imported into Singapore are subject to GST. GST relief is however granted for medicinal products (including pharmaceutical products) imported into Singapore so long as they are for local clinical tr

  • Bunker Fuel Delivered Directly on Board Foreign Bound Vessel You can zero-rate the supply of bunker fuel delivered in Singapore if you deliver or arrange for your supplier to deliver the fuel directly on board a vessel which is bound for a destination outside Singapore i.e. foreign going vessel.   To

  • Requirement to Register for GST Charities and non-profit organisations are required to register for GST if their annual taxable supplies exceed S$1 million even if they are engaged mostly in non-business activities. For more information on GST registration, please refer to Registering for GST . Rec

  • You need to account for GST on the supply of construction services in Singapore. If the construction services qualify as international services under Section 21(3) of the GST Act, you may zero-rate the supply.
  • Consultancy services (e.g., legal, accounting, engineering service) and other similar professional services are subject to GST unless they qualify as international services under Section 21(3) of the GST Act.
  • GST treatment depends on whether there is a supply of goods or a supply of services.
  • A supply of electricity in Singapore, whether in the wholesale market or retail market, is a standard-rated supply of goods.
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  • Time of Supply With effect from 1 Jan 2011, you are to account for GST at the earlier of the following events: When an invoice is issued; or When payment is received. For more details, please refer to the e-Tax guide on GST: Time of Supply Rules (265KB). Special Time of Supply Rule for

  • Calculating GST on the Supply It is common for businesses in the hotel or food and beverage industry to impose a service charge (usually at 10%) on their goods and services provided. The service charge is subject to GST as it is part of the price payable for the goods and services provided. The GST chargeable

  • GST treatment of transportation, handling and storages services; related reimbursements/disbursements; and imports on behalf of customers.
  • GST for supplying goods you manufacture, tools/machines used in manufacturing, importing goods, replacing goods, etc.
  • Zero-rating of supplies relating to ships, management of ships, etc. and changes introduced by Budget 2011 including the launch of the Approved Marine Customer Scheme and expanded scope of s21(3)(p).
  • You must charge GST on the selling price of the motor vehicle less regulatory fees (e.g. COE). For sale of second-hand vehicles, you may use the Gross Margin Scheme (subject to the fulfillment of certain conditions) or the Discounted Sale Price Scheme to account for the GST.
  • The Ministry of Law, through the Registry of Pawnbrokers, oversees the registration and regulation of pawnbrokers in Singapore.

  • The sale and lease of properties in Singapore are subject to GST except for residential properties. GST is also chargeable on the supply of movable furniture and fittings in both residential and non-residential properties. Real estate agents must charge GST on the brokerage fees received from the real estate agencies.

  • Concession for Claiming GST Incurred In Budget 2008, the Government announced a GST concession to allow Real Estate Investment Trusts and qualifying Registered Business Trusts listed on Singapore Exchange (i.e. S-REITs and qualifying S-RBTs) to claim GST on expenses incurred for their business and their Special

  • You are required to charge and account for GST on your local supplies of goods and services.
  • You are required to charge GST on local telecommunication services. Where the supply qualifies as an international service, you may zero-rate the supply of service (i.e. charge GST at 0%).
  • You need to charge GST to your customer for the services. For services which qualify as international services under Section 21(3) of the GST Act, you may zero-rate your supply of service (i.e. charge GST at 0%).