Goods & Services Tax

 Date  Category Update 
 1 Apr 2020  e-Tax Guide

Revision to e-Tax Guides

GST: Guide on Attribution of Input Tax (PDF, 459KB)

GST: Partial Exemption and Input Tax Recovery (PDF, 501KB)

1 Nov 2019   Content  Revised GST treatment for Prompt Payment Discounts
25 Oct 2019  e-Tax Guide

Revision to e-Tax Guides                

GST Guide for the Biomedical Industry (PDF, 591KB) 
GST: Guide for the Marine Industry (PDF, 751KB) 
GST Approved Marine Customer Scheme (AMCS) (PDF, 743KB) 

Updated content on

Approved Marine Customer Scheme (AMCS)
Marine and Shipping
Biomedical
Providing International Services

18 Oct 2019  e-Tax Guide

Revision to e-Tax Guides   

GST Claiming of GST on re-import of value-added goods (PDF, 565KB) 
GST Guide on Reimbursement and Disbursement of Expenses (PDF, 584KB) 
­­GST Zero-Rating Of Tools Or Machine Used In Manufacturing Of Goods For Export To Overseas Customer  (PDF, 448KB) 

24 Sep 2019  e-Tax Guide Revision of e-Tax Guide on   GST: Guide on GST Exemption of Investment Precious Metals  (PDF, 698KB) 
23 Sep 2019 e-Tax Guide  Revision of e-Tax Guide on GST: Concession for REITS and Qualifying Registered Business Trusts Listed in Singapore (PDF, 962KB) 
23 Sep 2019 e-Tax Guide  Revision of e-Tax Guide on GST: Guide for the Insurance Industry (PDF, 655KB) 
29 Jul 2019  e-Tax Guide/Form

Revision of e-Tax Guide on GST: Assisted Self-Help Kit (‘ASK’) Annual Review Guide (PDF, 1708KB) 

New Forms on

14 Feb 2018 e-Tax Guide Removed e-Tax Guide on Do I need to register for GST and contents subsumed under Do I need to register for GST webpage
3 Apr 2017 e-Tax Guide  Revision of e-Tax Guide on GST Guide on Insurance: Cash Payments and Input Tax on Motor Car Expenses (PDF, 718KB) 
6 Jan 2017 e-Tax Guide  Revision of e-Tax Guide on GST: Fringe Benefits (2nd Edition) (PDF, 769KB)
1 Nov 2016 Content  Updated content on Biomedical 
5 Apr 2016 e-Tax Guide Revision of e-Tax Guide on GST Guide for Market Participants in the National Electricity Market of Singapore (NEMS) (PDF, 166KB)  and GST: General Guide on Group Registration (PDF, 548KB) 
14 Dec 2015 Content   Updated content on Major Exporter Scheme (MES)
20 Nov 2015 e-Tax Guide   Revision of e-Tax Guide on GST: Guide for Motor Vehicle Traders  (PDF, 971KB)
19 Nov 2015 Content   Updated content on Bunkering 
9 Feb 2015 e-Tax Guide/Content Revision to e-Tax Guide:  GST Guide for the Market Participants in the National Electricity Market of Singapore (NEMS) (PDF, 166KB) 
Updated content:  Energy