Establish approved use
Bare residential sale and rental are exempt, while non-residential property is taxable when supplied by a GST-registered business. Split mixed-use premises according to the applicable rules, and separately consider taxable furniture and fittings. Use authority-approved use and the prescribed residential and non-residential lists, rather than marketing terms such as home office. Hotels and serviced apartments have different prescribed classifications.
Review registration and evidence
Taxable property activity may trigger the S$1 million registration tests, whereas an exempt residential sale alone does not. The non-residential asset-sale exception and business-activity assessment require their own conditions. Keep contracts, approved-use documents and invoices, apply the correct supply-time rules and recover input tax only for eligible taxable activity. Residential or mixed portfolios must also assess partial exemption and reverse charge on relevant imported purchases.
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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