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%).
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  • You need to account for GST on the supply of construction services in Singapore. If the construction services quality 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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  • 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.

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  • 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%).