Learning Objectives:

• When are supplies exempt from GST? 
• When are supplies outside the scope of GST?
On this page:

When Is GST Not Charged

Learn about supplies that are exempt from GST and supplies that fall outside the scope of GST.

Learning Activity - Test Your Understanding

Q1. Complete the sentence: When you rent out a furnished residential property...

A) the rental of the bare residential property is exempt from GST but the rental of movable furniture and fittings is taxable

B) the rental of the bare residential property is taxable but the rental of movable furniture and fittings is exempt from GST

C) both the rental of the bare residential property and movable furniture and fittings are exempt from GST

D) both the rental of the bare residential property and movable furniture and fittings are taxable

Click for the answer

A) the rental of the bare residential property is exempt from GST but the rental of movable furniture and fittings is taxable

Q2. Which of the following is an out-of-scope supply?

A) Lease of bare residential property

B) Sale of office building in Singapore

C) Sale of goods where the goods are delivered from a place outside Singapore to another place outside Singapore

D) Exchange of digital payment tokens for fiat currency

Click for the answer

C) Sale of goods where the goods are delivered from a place outside Singapore to another place outside Singapore

Exempt supply

  • Lease of bare residential property
  • Exchange of digital payment tokens for fiat currency

Standard-rated supply

  • Sale of office building in Singapore

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