The sale and lease of properties in Singapore are subject to GST except for residential properties. GST is also chargeable on the supply of movable furniture and fittings in both residential and non-residential properties. Real estate agents must charge GST on the brokerage fees received from the real estate agencies. From 1 Jan 2020, GST-registered businesses which procure services from overseas suppliers (“imported services”) that fall within the scope of reverse charge will have to account for GST on the value of imported services if they are not entitled to full input tax or if they belong to a GST group that is not entitled to full input tax credit.
Source: gov.sg
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