{"id":575,"date":"2023-06-07T15:20:39","date_gmt":"2023-06-07T07:20:39","guid":{"rendered":""},"modified":"2023-06-30T17:38:07","modified_gmt":"2023-06-30T09:38:07","slug":"gst-payable-on-residential-lease","status":"publish","type":"post","link":"https:\/\/www.99.co\/singapore\/glossary\/gst-payable-on-residential-lease\/","title":{"rendered":"GST Payable on Residential Lease"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\" id=\"h-is-gst-payable-on-the-residential-lease\">Is GST payable on the residential lease?<\/h2>\n\n\n\n<p>GST is not applicable on the sale and lease of residential properties.&nbsp;<\/p>\n\n\n\n<p>However, non-residential properties are subject to GST. In cases where a property has residential and non-residential parts, only the non-residential portion is subject to GST.<\/p>\n\n\n\n<p>When residential properties are furnished, GST should be charged on the supply of movable furniture and fittings. However, certain fixtures like built-in cabinets, wardrobes, kitchen and sanitary wares, and permanently attached wall-mounted air conditioners can be exempted from GST along with the property.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What residential properties are exempt from GST?&nbsp;<\/h2>\n\n\n\n<p>Buildings that have received URA approval for &#8220;residential use&#8221; are eligible for GST exemption. Some examples of URA-approved residential buildings include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Condominium flats<\/li>\n\n\n\n<li>Detached houses<\/li>\n\n\n\n<li>Semi-detached houses<\/li>\n\n\n\n<li>Terrace houses<\/li>\n\n\n\n<li>Townhouses<\/li>\n\n\n\n<li>Cluster housing<\/li>\n\n\n\n<li>Strata landed houses<\/li>\n\n\n\n<li>The upper floors of shophouse (if they are solely used for residential purposes)<\/li>\n\n\n\n<li>Homes for senior citizens<\/li>\n\n\n\n<li>Serviced apartments<\/li>\n\n\n\n<li>Student hostels<\/li>\n\n\n\n<li>Workers&#8217; dormitories<\/li>\n\n\n\n<li>Welfare homes<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Is GST payable on the residential lease? GST is not applicable on the sale and lease of residential properties.&nbsp; However, non-residential properties are subject to GST. In cases where a property has residential and non-residential parts, only the non-residential portion is subject to GST. When residential properties are furnished, GST should be charged on the&hellip;<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[93],"tags":[],"class_list":{"2":"type-post","7":"entry"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.7 (Yoast SEO v25.3) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST Payable on Lease of Residential Properties<\/title>\n<meta name=\"description\" content=\"GST Payable on Residential Lease is an important term that helps you understand real estate industry better. 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