Registration and receipts
Charitable status does not itself remove GST liability. Combine taxable activities across the same organisation when testing the S$1 million registration threshold. Fees for courses, care or other services may be taxable. Unconditional donations or grants without direct benefits to the giver generally do not attract GST; sponsorship or funding tied to goods, services or rights requires separate examination. Reverse-charge registration can also arise from relevant imports.
Allocate purchase tax
GST on expenses is recoverable only to the extent attributable to business activity making taxable supplies. Free or subsidised public services may contain a non-business element, so registration does not permit full recovery automatically. Separate business and non-business costs, then consider taxable versus exempt business supplies. Use the guide’s examples and annexes to support the allocation and retain the underlying records.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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