Services supplied to overseas persons
The services must be supplied:
Services must not relate to land or goods in Singapore, other than goods referred to in S21(3)(g).
The overseas person must not be in Singapore at the time the services are performed.
Services must also not include media sales under S21(3)(u).
You provide market research services on 'price of medical services' for an overseas company.
Services within the list of prescribed services:
- Services of engineers, accountants, lawyers and other similar consultancy services;
- Data processing and provision of information.
- The testing of a sample of goods that are taken from or form part of:
- goods outside Singapore at the time the services are performed, or
- goods for export outside Singapore;
- Handling, storage at, or transport of goods to or from the place of export to or import from, or handling or storage of such goods in connection with such transport
- Exhibition or convention services;
- Training or retraining for any business or employment;
- Services supplementary to, including the organising services referred to in sub-paragraphs (e) and (f).
- This list of prescribed services above cannot include any services related to accommodation and entertainment.
The prescribed services must be supplied:
For services (a) and (b) stated in the prescribed list, the services must not relate directly to any land or goods situated in Singapore.
Unlike S21(3)(j) above, your overseas customer can be in Singapore to receive these services.
Example for (a) and (b):
You provide consultancy services on 'feasibility of conducting business in Singapore' to your overseas customer.
Example for (d):
If you supply transport and handling services to an overseas customer from the point of import (e.g. Free Trade Zone) to the warehouse that the goods were consigned, your transport and handling services can be zero-rated.
GST Guide for the Logistics Service Industry (536KB)
Example for (f) and (g):
You provide training (excluding formal education courses such as diploma, graduate and post-graduates courses) in Singapore for participants from all over the world (including Singapore). You may zero-rate your training fees to overseas companies who send their overseas staff to attend the course in Singapore.