Quick Guide to Singapore Goods and Services Tax 2024
Goods and Services Tax (GST) was first introduced in Singapore under the Goods and Services Tax Act 1993 on 1 April 1994. The Comptroller of Goods and Services Tax levies this tax upon the supply of goods and services in Singapore by any taxable person in the course or furtherance of a business, as well as the import of goods into Singapore. Singapore Customs collects GST upon the importation of goods.
This guide provides an overview of GST in Singapore.
