This e-Tax Guide provides details of the GST treatment for aircraft and aircraftrelated supplies.
The GST treatment for aircraft and aircraft-related supplies recognizes that
the aerospace industry is export-oriented and highly regulated. Aircraft parts
are unique and have no alternative uses apart from being fitted onto an
aircraft.
Consequently, the sale, rental, repair and maintenance of qualifying aircrafts
and aircraft parts can be zero-rated if certain conditions are fulfilled.
Source: gov.sg
