GST-cat

Local supply of goods and services

Customer accounting supply made by the supplier

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

Supply of remote services accountable by the electronic marketplace under the Overseas Vendor Registration Regime

Supply of LVG accountable by the redeliverer or electronic marketplace on behalf of third-party suppliers

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

Own supply of low value goods

Supplies involving goods for export/ provision of international services

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

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

Supplies required to be reported pursuant to the GST legislation

Supplies outside the scope of the GST Act. Out-of-scope supplies are non-taxable supplies which include sale of good not brought into Singapore, sales of overseas goods made within the Free Trade Zone and Zero GST Warehouses and private transactions. These supplies need not be reported in their GST returns.

Where GST need not or should not be charged by a GST-registered business for transactions relating to GST schemes such as Gross Margin Scheme, Approved Marine Fuel Trader (AMFT) Scheme, and Approved Third Party Logistics (3PL) Company Scheme.

Supplies from a company which is not registered for GST