Zero-Rating of Supplies
In general, the provision of local telecommunication services is a standard-rated supply. When the services qualify as international services under Section 21(3) of the GST Act, you may zero-rate your supply of service.
Type of Services
Certain services comprising the provision of telecommunications transmitted:
- Into and out of Singapore; or
- Outside Singapore.
Qualifying Criteria to Zero-Rate
The services are prescribed in the Fifth Schedule of GST (International Services) Order. Please refer to paragraph (q) in the extract of Section 21 of the GST Act (PDF, 203KB).
For more details, please refer to GST Guide on Zero-rating Telecommunication and Related Services under Section 21(3)(q) (PDF, 435KB).
Relevant Section for Zero-Rating
Section 21(3)(q) of the GST Act