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Goods and Services Tax (GST) in Singapore is a value added tax (VAT) of 9% levied on import of goods, as well as most supplies of goods and services. Exemptions are given for the sales and leases of residential properties, importation and local supply of investment precious metals and most financial services. [ 1 ]
[[Category:Singapore templates]] to the <includeonly> section at the bottom of that page. Otherwise, add <noinclude>[[Category:Singapore templates]]</noinclude> to the end of the template code, making sure it starts on the same line as the code's last character.
There was a shift towards lower direct taxes and the focus was on indirect taxes. The trend towards indirect taxation resulted in the introduction of the Goods and Services Tax (GST) in 1994. It is a tax on domestic consumption and applies to all goods and services supplied in Singapore except for financial services and residential properties.
A value-added tax (VAT or goods and services tax (GST), general consumption tax (GCT)) is a consumption tax that is levied on the value added at each stage of a product's production and distribution. VAT is similar to, and is often compared with, a sales tax .
Singapore Customs became the lead agency on trade facilitation and revenue enforcement matters. It is also responsible for the implementation of customs and trade enforcement measures including those related to Free Trade Agreements and strategic goods. The headquarters is located in Revenue House along Newton Road, Novena.
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To change this, add the |state= parameter to the template, like this: {{Law of Singapore|state=}}. The value " state=uncollapsed " will display the box in an uncollapsed state, while " state=autocollapse " will cause the box to automatically display in a collapsed state if two or more boxes are stacked on top of each other.
When adding the new line to the template, please arrange it according first to the year, and then according to the statute number. If the year of the statute already exists, it is unnecessary to add it again – just add the line with the statute number. If you need help, leave a message at "Template talk:Singapore legislation