Industry-Specific Schemes


  • Contract manufacturers and traders under this scheme are relieved of the need to account for GST on value added activities supplied to non-GST registered overseas customers or overseas persons who are registered under the Overseas Vendor Registration (OVR) regime as a pay-only person.
  • Under AISS, GST-registered businesses in the aerospace industry enjoy added import GST suspension benefits for qualifying aircraft parts.
  • Under AMCS, GST-registered businesses enjoy zero-rating on purchases or rental of goods and repair or maintenance services on ship parts or components under qualifying conditions.
  • Under MFT Scheme, approved businesses need not pay GST when making local purchases of approved marine fuel oil from any GST-registered suppliers.
  • Under this scheme, Approved Refiners and Approved Consolidators enjoy certain benefits including GST suspension on qualifying imports and additional input tax benefits.
  • Under this scheme, approved logistics companies that provide logistics management services to overseas clients do not need to pay import GST or charge GST on the supplies of their overseas clients’ goods under certain circumstances.
  • Under this scheme, qualifying services performed on qualifying goods in Approved Specialised Warehouses and the lease/ tenancy/ licence of storage space in these warehouses can be zero-rated to overseas persons.