GST Programme Level 2

Deepen your GST knowledge with practical, industry-focused learning that equips you to tackle complex tax issues with confidence.

Last updated 22 July 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

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 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

$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.