Identify the relevant industry
IRAS lists ACMT for contract manufacturers and traders, AISS for aerospace businesses, AMCS for qualifying ship owners and managers, and MFT for approved marine fuel traders. ARCS concerns refiners and consolidators of investment precious metals. The 3PL scheme addresses logistics management for overseas clients, while SWS concerns specialised storage for overseas persons whose goods will eventually be exported. The scheme names identify different business models rather than a single universal GST exemption.
Read the individual conditions before applying
Use the directory to open the matching scheme’s official page and check covered supplies or imports, the qualifying parties, benefits, control requirements and application procedure. A business operating in the named sector is not necessarily approved. Keep the intended transactions and records aligned with the chosen arrangement, and distinguish these industry programmes from the general GST schemes listed elsewhere by IRAS.
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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