INPUT TAX
- GST(TX7)@7.00% Goods And Services Tax(TX7) - Purchases with GST incurred at 7% and directly attributable to taxable supplies GST(TX7)@7.00%
- GST(IM)@7.00% Goods And Services Tax(IM) - GST incurred for import of goods GST(IM)@7.00%
- GST(ME)@0.00% Goods And Services Tax(ME) - Imports under special scheme with no GST incurred (e.g. Major Exporter Scheme, 3rd Party Logistics Scheme) GST(ME)@0.00%
- GST(BL)@7.00% Goods And Services Tax(BL) - Purchases with GST incurred but not claimable under Regulations 26/27 (e.g. medical expenses for staff) GST(BL)@7.00%
- GST(NR)@0.00% Goods And Services Tax(NR) - Purchase from non GST-registered supplier with no GST incurred GST(NR)@0.00%
- GST(ZP)@0.00% Goods And Services Tax(ZP) - Purchase from GST-registered supplier with no GST incurred (e.g. supplier provides transportation of goods that qualify as international services) GST(ZP)@0.00%
- GST(EP)@0.00% Goods And Services Tax(EP) - Purchases exempted from GST E.g. purchase of residential property or financial services GST(EP)@0.00%
- GST(OP)@0.00% Goods And Services Tax(OP) - Purchase transactions which is out of the scope of GST legislation (e.g. purchase of goods overseas) GST(OP)@0.00%
- GST(TX-E33)@7.00% Goods And Services Tax(TX-E33) - GST incurred directly attributable to Regulation 33 exempt supplies GST(TX-E33)@7.00%
- GST(TX-N33)@7.00% Goods And Services Tax(TX-N33) - GST incurred directly attributable to Non-Regulation 33 exempt supplies GST(TX-N33)@7.00%
- GST(TX-RE)@7.00% Goods And Services Tax(TX-RE) - GST incurred that is not directly attributable to taxable or exempt supplies GST(TX-RE)@7.00%
OUTPUT TAX
- GST(SR)@7.00% Goods And Services Tax(SR) - Standard-rated supplies with GST charged GST(SR)@7.00%
- GST(ZR)@0.00% Goods And Services Tax(ZR) - Zero-rated supplies GST(ZR)@0.00%
- GST(ES33)@0.00% Goods And Services Tax(ES33) - Regulation 33 Exempt supplies GST(ES33)@0.00%
- GST(ESN33)@0.00% Goods And Services Tax(ESN33) - Non Regulation 33 Exempt supplies GST(ESN33)@0.00%
- GST(DS)@7.00% Goods And Services Tax(DS) - Deemed supplies (e.g. transfer or disposal of business assets without consideration) GST(DS)@7.00%
- GST(OS)@0.00% Goods And Services Tax(OS) - Out-of-scope supplies GST(OS)@0.00%
- GST(IGDS)@7.00% Goods And Services Tax(IGDS) - Purchases with GST incurred at 7% and Imports under IGDS
This is a rough guide. Request you to consult your Tax Consultant and refer to IRAS to match your business needs.
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