Module 4: When Is GST Not Charged

Key requirements

Bare residential rent is exempt while movable furniture and fittings can be taxable; a furnished tenancy should not be coded entirely exempt without analysis. Goods delivered from one foreign location to another are an out-of-scope example, while a Singapore office-building sale is standard-rated. Qualifying token-for-currency exchange is exempt, not the same as foreign goods delivery. These categories affect reporting and input attribution differently. Classify the actual supply components and location rather than using one “no tax collected” code for all four examples.