Skip to main content
A Singapore Government Agency Website How to identify
Official website links end with .gov.sg
Secure websites use HTTPS
Look for a lock () or https:// as an added precaution. Share sensitive information only on official, secure websites.
Government officials will never ask for money or bank details via phone call, text message or email.

Only trust SMSes from gov.sg (opens in new tab) SMS Sender ID. Unsure? Call ScamShield 1799 or visit the ScamShield (opens in new tab) website.

Singapore Customs

Goods and Services Tax

Links to the Goods and Services Tax Act and key GST regulations.

Last updated 12 January 2026

The Goods and Services Tax Act 1993 is an Act to provide for the imposition and collection of goods and services tax and for matters connected therewith.

Click on the links below to view the Goods and Services Tax Act and selected subsidiary legislation:

Please note that only key subsidiary legislation have been reproduced on this website.