GST-cat

Codes specifying GST categories in Singapore.

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Codes

Code Name/Description
SR Standard rated (7%)

Local supply of goods and services

SRCA-S Standard rated

Customer accounting supply made by the supplier

SRCA-C Standard rated (7%)

Customer accounting supply made by the customer on supplier’s behalf

SROVR Standard rated (7%)

Overseas vendor registration regime for Business-to-Consumer (“B2C”) supplies of imported digital services

SRRC Standard rated (7%)

Reverse charge regime for Business-to-Business (“B2B”) supplies of imported services

ZR Zero rated (0%)

Supplies involving goods for export/ provision of international services

ES33 Exempt

Specific categories of exempt supplies listed under regulation 33 of the GST (General) Regulations

ESN33 Exempt

Exempt supplies other than those listed under regulation 33 of the GST (General) Regulations

DS Deemed supplies

Supplies required to be reported pursuant to the GST legislation

OS Out-of-Scope supplies

CSupplies outside the scope of the GST Act

NG Supplies from Non GST registered company

Supplies from a company which is not registered for GST