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Taxes · IRAS

Specific Business Sectors

Sector guidance supplements the general GST rules with transaction-specific treatment.

Source checked · 11 October 2026

Key requirements

The directory covers professional and advertising services, e-commerce, retail, travel, hospitality, property, construction and financial businesses, alongside manufacturing, logistics, marine, aviation and specialised goods. It also includes charities, carbon credits and digital payment tokens. Choose a page by the activity actually supplied: one business may need several guides, such as a manufacturer that also exports and provides installation. Industry classification does not replace the general time-of-supply, invoice, input-tax and record rules. Use the sector examples to identify a specific exception or concession, and retain the relevant contract and delivery facts.

Official source

A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.

Read the official source ↗

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