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GST Rates
Schedule 2, Regulations 34 and 35
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Services - PART 1
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Column 1
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Column 2
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Description
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Rate
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1. A person carrying on the business of an accountant, bookkeeper or auditor
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15%
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2. A person carrying on the business of an architect or draughtsman
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15%
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3. A person carrying on the business of a surveyor, including marine
surveyor, quantity surveyor and land surveyor
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15%
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4. A person carrying on the business of a tax agent
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15%
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5. A person carrying on the business of an auctioneer
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15%
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6. A person carrying on the business of an insurer
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15%
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7. A person carrying on the business of an engineer
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15%
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8. A person carrying on the business of a medical practitioner or of providing Medical
Services but excluding such services or activities carried out by a Government
Hospital or clinic.
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15%
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9. A person carrying on the business of providing complimentary health care services
As provided by under the Complimentary Health Care Act.
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15%
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10. A person carrying on the business of a dentist
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15%
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11. A person carrying on the profession of an optician
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15%
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12. A person carrying on the business of a legal practitioner
(except when providing services under a legal aid scheme and when the
Attorney General provides services under section 13(1) of the Legal Practitioners Act)
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15%
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13. A person carrying on the profession of a public notary
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15%
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14. A person providing secretarial services including services
as company secretary
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15%
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15. A person carrying on the business of licensed telecommunication services
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15%
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16. A person carrying on the business of providing consultancy, advisory, or managerial
services including but not limited to managerial functions in respect of taxation,
finance, marketing, information technology, environment, agriculture, fishing and related services.
(Amended by SI 104 of 2009)
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15%
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17. A person carrying on the business of property management
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15%
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18. A person carrying on the business of an estate agent
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15%
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19. A person deriving income from the rental or leasing of a dwelling or
other building used for residential purpose (Inserted by SI 14 of 2009)
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15%
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20. A person carrying on the business of facilitating gambling. (Inserted by SI 33 of 2009)
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15%
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Item 8, 9, & 18 was amended by S.I. 52 of 2007
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Item 21 & 22 [Water & Electricity] was deleted by S.I. 52 of 2007 / S.I. 26 of 2008
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Item 15 was amended by S.I. 77 of 2008
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Item 16 & 17 [ Travel Agent and Tour Operator ] was amended by S.I. 87 of 2008 and
moved to Schedule 2 Part 2 with consequential renumbering of Item 16 to 18
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