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Tax Academy of Singapore

GST Programme Level 2

Registration is OPEN

Last updated 29 May 2026

Programme Overview

  • Provide in-depth treatment of the general GST rules and application

  • Provide study of GST rules for five industry-specific modules of Finance, Real Estate and Construction, Manufacturing, Imports and Exports, Logistics and Various Service Sectors

Programme Details

Programme Details

Delivery Mode

Hybrid (Physical and Online)

Admission Requirements

Participants have completed Tax Academy’s GST Programme Level 1 and have 1-2 years of relevant working experience in taxation

Participants with more than 5 years of relevant working experience in GST may be considered on a case-by-case basis for direct admission into the GST Programme Level 2

Accreditation

• Accredited Tax Practitioner (Provisional)
• Accredited Tax Practitioner

Accreditation Body: Singapore Chartered Tax Professionals

Advanced Diploma in International Taxation (ADIT)

This course is suitable for candidates who wish to take Paper 2 of the ADIT exam

Links

Registration is OPEN
Programme Brochure

Topics

Topics Covered in GST L2

Modules

Topics

Concepts & Applications

  • In-depth Concepts and Applications

  • Cross-border Transactions and the Digital Economy

  • Input Tax Recovery

Financial Sector & Services

  • Banks and Merchant Banks / Futures

  • Stockbroking & Insurance (includes deemed input tax on insurance cash payments)

  • Fund Management and Trust Services

Real Estate & Construction

  • Introduction to the Construction Industry

  • GST Treatment of Construction Services and Materials, Deposits, and Damages

  • GST treatment of supplies in the Real Estate Industry

  • GST treatment of management fund and sinking fund

Manufacturing & Specific Issues Concerning Imports and Exports

  • Overview of the Manufacturing Industry & Its GST treatment

  • Specific Issues concerning Imports & Exports

  • Challenges faced by the importers and exporters

Various Service Sectors

  • Logistics

  • Telecommunications

  • Voluntary Welfare Organisations (VWOs) and Charities

  • Webhosting & Co-location Services

  • Advertising

  • Hotel

  • Travel

  • Motor Vehicles

Incentives, Rebates, and Loyalty Programmes

  • Incentives and Rebates

  • Vouchers

  • Loyalty Reward Points

GST Assisted Self-Help Kit (ASK) Seminar

NIL

Course Fees  

$3,706.00 (inclusive of 9% GST) 

  • Fees include course materials and written examination fee for the first sitting. 

  • The same course fee applies for participants who opt out of the examination. 

  • Overseas participants who in their business capacity belong overseas and are sponsored by overseas employers, will pay SGD3,400, excluding GST. 

  • Self-funded individuals may apply for SkillsFuture Credit claim and Union Training Assistance Programme (UTAP) funding, subject to the respective conditions. 

NOTE: Please ensure that you have read and understood the Terms and Conditions for courses before you register.