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Singapore: New guidance on GST rules for construction industry

Clarifies GST application for various construction scenarios, including time-of-supply rules and input tax claims

may 7, 2026

The Inland Revenue Authority of Singapore has released new guidance on GST Rules for the Construction Industry to explain the application of GST to common construction scenarios.

The guidance includes a video clarifying that GST is chargeable on all construction services performed in Singapore, regardless of whether the services relate to residential or non-residential properties. It also explains the time-of-supply rules for construction services, including GST accounting on progress payments and retention sums.

In addition, the video provides guidance on the GST treatment of counter-supplies, compensation payments, worker dormitory rental, security deposits versus advance payments, and reimbursements versus disbursements, as well as the conditions for input tax claims and common GST reporting errors.


For more information, contact a KPMG tax professional in Singapore:

Audrey Wong | audreywong@kpmg.com.sg
Swee Peng Han |  sweepenghan@kpmg.com.sg

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