Exempt Goods and Services

When we say a good or service is exempt from GST, it means that:

  • The good or service is not subject to GST, so the supplier must not collect any GST from the recipient of the good or service.
  • The supplier will not be able to claim input tax paid to other GST registered persons in relation to the supply.
  • The supplier must not raise a tax invoice in relation the supply. Even if the supplier does raise another type of invoice (for example, a normal invoice or a pro forma invoice), he must not charge any GST for the supply.

GST registered persons who supply exempt goods and services must record all exempt supplies and report them on their GST return.

List of goods and services that are exempt from GST.

  • Utility services (i.e. supply of electricity, water & sewerage services)
  • Postal service
  • Education provided by a registered educational institute.
  • Health service provided by a registered health service provider.
  • Approved drugs and medical devices sold by a registered pharmacy
  • Sale of goods and services, by a charitable organization, received as donation
  • Financial services
  • Rent from lease of immovable property
  • International transportation service;
  • Goods and services exempt by another Law.
  • Payments collected as fines;
  • Flats, land and building sold under a government social housing scheme.
  • Daycare service provided by registered service providers.

There are detailed rules and conditions regarding exempt goods and services. Please refer to the following guide for the detailed rules and conditions;

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