This is in reference to Goods and Services Tax (GST) in Singapore. A taxable supply is a supply of goods and services made in Singapore that is subject to GST. A taxable supply can either be standard rated (the current GST rate is 7%) or zero-rated supply. Most goods and services in Singapore are standard rated supplies and taxed at the standard rate of 7%.

Zero-rated supplies of goods and services are subject to 0% GST. Goods that are exported and services provided out of Singapore are zero-rated supplies and are subject to 0% GST. If an entity is GST registered and has zero-rated supplies, it can still claim the GST paid on its inputs from the Comptroller of GST.

Do note that there is a distinction between Zero-Rated Supplies and Exempt Supplies and Out Of Scope Supplies.


If you are a company owner or director and require assistance with GST matters, you can contact us at [email protected].

When in doubt, seek legal advice or consult an experienced ACRA Filing Agent.

Yours Sincerely,
The editorial team at Singapore Secretary Services

For more useful articles and videos, visit the Singapore Secretary Services resource page.


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