Singapore legislation
Regulation 3
of Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) Order 2010
Regulation 3
Exclusion of buildings, flats and tenements for residential purposes
For the purposes of paragraph 13(1) of the Third Schedule, and paragraph 2(c) of Part 1 and paragraph 3(3)(c) of Part 3 of the Fourth Schedule, to the Act, buildings, flats and tenements used or to be used principally for residential purposes do not include buildings, flats and tenements approved by the competent authority under the Planning Act 1998 for use as any of the following:
boarding houses or guest houses;
chalets;
convalescent homes, nursing homes or hospices;
hospitals;
hotels;
sports and recreational clubs with accommodation facilities;
welfare homes for purposes of rehabilitation.