Regulation 1
Citation
This Order is the Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) Order 2010.
/akn/sg/act/sub_leg/1993/GSTA-OR9
Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) Order 2010
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1993
- Sections
- 3
Quick answer
About this subsidiary legislation
Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) Order 2010 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation GSTA-OR9 1993, currently marked in force and first recorded in 1993.
Regulation 2
Inclusion 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 include buildings, flats and tenements approved by the competent authority under the Planning Act 1998 for use as any of the following:
(a)
sheltered homes within the meaning given by paragraph 2 of the First Schedule to the Social Residential Homes Act 2025;
(b)
serviced apartments;
(c)
students’ hostels;
(d)
workers’ dormitories;
(e)
welfare homes within the meaning given by section 2(1) of the Destitute Persons Act 1989;
(f)
homes for families or individuals in crisis.
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:
(a)
boarding houses or guest houses;
(b)
chalets;
(c)
convalescent homes, nursing homes or hospices;
(d)
hospitals;
(e)
hotels;
(f)
sports and recreational clubs with accommodation facilities;
(g)
welfare homes for purposes of rehabilitation.
Common questions
- What is Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) Order 2010?
- Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) Order 2010 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation GSTA-OR9 1993, currently marked in force and first recorded in 1993.
- Is Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) Order 2010 still in force?
- Yes — Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) Order 2010 is currently in force.
- When did Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) Order 2010 take effect?
- Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) Order 2010 was first recorded in 1993.
- How many regulations does Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) Order 2010 have?
- Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) Order 2010 contains 3 regulations.
- Where can I read the official version of Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) Order 2010?
- The official text of Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) Order 2010 is published at sso.agc.gov.sg.