Duty or tax or fee category code

SR
Standard rated

Local supply of goods and services

SRCA-S
Standard rated

Customer accounting supply made by the supplier

SRCA-C
Standard rate

Customer accounting supply made by the customer on supplier’s behalf

ZR
Zero rated

Supplies involving goods for export/ provision of international services

ES33
Exempt

Specific categories of exempt supplies listed under regulation 33 of the GST (General) Regulations

ESN33
Exempt

Exempt supplies other than those listed under regulation 33 of the GST (General) Regulations

DS
Deemed supplies

Supplies required to be reported pursuant to the GST legislation

OS
Out-of-Scope supplies

Supplies outside the scope of the GST Act. Out-of-scope supplies are non-taxable supplies which include sale of good not brought into Singapore, sales of overseas goods made within the Free Trade Zone and Zero GST Warehouses and private transactions. These supplies need not be reported in their GST returns.

NA
Taxable supplies where GST need not be charged.

Such taxable supplies fall under specific GST schemes such as Gross Margin Scheme, Approved Marine Fuel Trader (AMFT) Scheme, Approved Third Party Logistics (3PL) Company Scheme

NG
Supplies from Non GST registered company

Supplies from a company which is not registered for GST

SROVR-RS
Standard rated

Supply of remote services accountable by the electronic marketplace under the Overseas Vendor Registration Regime

SROVR-LVG
Standard rated

Supply of LVG accountable by the redeliverer or electronic marketplace on behalf of third-party suppliers

SRLVG
Standard rated

Own supply of LVG

SRRC
Reverse Charge

Reverse charge regime for Business-to-Business (“B2B”) supplies of imported services