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GST Rates
Schedule 2, Regulations 34 and 35

Services - PART 1

Column 1 Column 2
Description Rate
1. A person carrying on the business of an accountant, bookkeeper or auditor

15%
2. A person carrying on the business of an architect or draughtsman

15%
3. A person carrying on the business of a surveyor, including marine surveyor, quantity surveyor and land surveyor

15%
4. A person carrying on the business of a tax agent

15%
5. A person carrying on the business of an auctioneer

15%
6. A person carrying on the business of an insurer

15%
7. A person carrying on the business of an engineer

15%
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.

15%
9. A person carrying on the business of providing complimentary health care services As provided by under the Complimentary Health Care Act.

15%
10. A person carrying on the business of a dentist

15%
11. A person carrying on the profession of an optician

15%
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)

15%
13. A person carrying on the profession of a public notary

15%
14. A person providing secretarial services including services as company secretary

15%
15. A person carrying on the business of licensed telecommunication services

15%
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)

15%
17. A person carrying on the business of property management

15%
18. A person carrying on the business of an estate agent

15%
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)

15%
20. A person carrying on the business of facilitating gambling. (Inserted by SI 33 of 2009)

15%
  • Item 8, 9, & 18 was amended by S.I. 52 of 2007
  • Item 21 & 22 [Water & Electricity] was deleted by S.I. 52 of 2007 / S.I. 26 of 2008
  • Item 15 was amended by S.I. 77 of 2008
  • 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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Exchange Of Information
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The Tax and Customs Agent Board (TACAB)
Lodgment of Partnership Business Tax Return
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