| Situation | Nature of Supply | GST treatment | |
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(a) | Lease of a bunker tanker without captain, pilot or crew. The customer takes possession and has exclusive use of the vessel. | The supply is treated as a lease of bunker tanker | The supply can be zero-rated under section 21(3)(o) of the GST Act. The following components performed substantially in Singapore will be standard-rated if included in the supply: i. Transport of passengers; ii. Accommodation; iii. Entertainment; iv. Catering of food or beverage; v. Education. | |
(b) | Lease of a bunker tanker with captain, pilot or crew. The customer has authority over the operation and movement of the tanker including the crew supplied by the owner. | The supply is treated as a lease of bunker tanker only if there is written contractual agreement stating that the supply is that of a lease of bunker tanker. Otherwise the supply is regarded as a provision of services by the owner/operator of the vessel. | If the supply is that of a lease of bunker tanker, the treatment follows that of situation (a). Otherwise, the services provided by the owner/operator can be zero-rated if the services fall under situation (c). | |
(c) | Transport of fuel carried in or removal of marine waste from a qualifying ship | Transportation of fuel: | (i), (ii), (iii) and (vi) qualify for zero-rating under section 21(3)(l) of the GST Act. (iv) and (v) can be zero-rated under section 21(3)(a)(ii) of the GST Act. “Qualifying ship” is defined under section 21(4)(a) of the GST Act as any ship (including an oil rig) but does not include any ship: i. that is licensed under the Maritime and Port Authority of Singapore Act (Cap 170A) as a passenger harbour craft or pleasure craft; ii. in respect of which a vessel permit has been granted by the Public Utilities Board under regulations made under the Public Utilities Act (Cap.261); or iii. that is designed or adapted for use for recreation or pleasure and is so used within Singapore (unless the use within Singapore is for such purpose that is incidental to its use outside Singapore as the Comptroller may allow). | |
From | To | |
i) Local oil terminal | Ships anchored at local anchorage | |
ii) Bunker tanker | Ships anchored at local anchorage | |
iii) Local oil terminal | Another local oil terminal | |
iv) Local oil terminal | Ships anchored outside Singapore | |
v) Oil terminal located outside Singapore | Ships anchored outside Singapore | |
Removal of marine waste: | |
vi) From ship | Offshore island | |