The Inland Revenue Authority of Singapore (IRAS) published an updated e-Tax Guide, GST: Guide for Property Developer (Fifth Edition). The guide explains the GST treatment on supplies made in relation to the sale of properties by a developer and the claiming of GST on the construction of properties. --- 2 At a glance 2.1 The sale of a non-residential property is subject to GST while that of a residential property is exempt from GST. If you are registered for GST, you have to charge GST on the sale of non-residential properties and account for the GST as output tax in...