The GST category code for the invoiced item.

Namespace
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2
Data type
Code
Example value
SR
Business terms
BT-151-GST
Code lists
UNCL5305
Rules
Identifier/Error message Flag
BR-CO-04-GST-SG
[BR-CO-04-GST-SG]-Each Invoice line (BG-25) shall be categorized with an Invoiced item GST category code (BT-151-GST).
fatal
BR-CL-18-GST-SG
[BR-CL-18-GST-SG]-Invoice tax categories MUST be coded using valid Singapore code values
fatal
BR-CL-19-GST-SG
[BR-CL-19-GST-SG]-GST Category Code SROVR should not be used from 1 jan 2023
warning