Codes specifying GST categories in Singapore.
| 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 |