Updated Guide on Completing the SST-02 Return

Field 13a – Tax Deduction from Credit Note

This field is to be used for reporting the amount of Service Tax stated in a credit note, which relates to an invoice for which Service Tax was accounted for and paid in a prior taxable period.

Field 18c1 – Provision of taxable services by a Registered Person to Registered Person (B2B)

This field is to be used for reporting the total value of taxable services provided by a Service Tax registered person to another Service Tax registered person for which Service Tax is exempted, including:

• Business‑to‑business (“B2B”) exemptions under the Service Tax (Persons Exempted from Payment of Tax) Order 2018; or
• Exemptions granted pursuant to a ministerial exemption under Section 34(3)(a) of the Service Tax Act 2018.

Field 18c2 – Group Relief

This field is to be used for reporting the total value of:

• taxable services under Group K (Rental or Leasing); or
• non-taxable services under Group G (Professionals or Skills)

which Service Tax is exempted/ not subject to Service Tax due to Group Relief.

Field 18c3 – Other Exemption

This field is to be used for reporting the total value of taxable services provided where Service Tax is exempted pursuant to a ministerial exemption under Section 34(3)(a) of the Service Tax Act 2018, other than those already reported under Field 18c1, where applicable.

Field 18d – Total Value of Non-Taxable Services

This field is to be used for reporting the total value of non‑taxable services provided by the Service Tax registered person.