Businesses that make taxable supplies are entitled to recover Singapore GST incurred on expenditure (known as 'input tax') used for the purpose of making these taxable supplies other than those items that are specifically disallowed under regulations 26 and 27 of the Singapore GST (General) Regulations (see below).
Businesses that make only exempt supplies cannot recover input tax. Businesses that make both taxable and exempt supplies can partially recover input tax (see 45.33) other than those items that are specifically blocked.
GST incurred on the following items of expenditure is specifically blocked and therefore cannot be recovered:
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•ÌýÌýÌýÌý Benefits provided to the family members or relatives of staff.
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•ÌýÌýÌýÌý Costs
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Web page updated on 17 Mar 2025 16:35