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 on 29 October 2026

NEW! Flexible Modular Registration Available!

✅ Register for full programme or individual modules based on your learning needs.

✅ Complete all modules within 2 years to qualify to sit for the Level 2 examination.

✅ Apply for SCTP accreditation upon passing the examination, subject to eligibility requirements.

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。 (opens in new tab) Next intake will be held in May 2027.

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 listing

Programme/Module	Fees inclusive of 9% GST	Fees after 20% discount inclusive of GST (see notes for eligibility) Ends 31st Dec 2026
Full programme (all 6 modules) with examination (51 hours)	$3,706.00	$2964.80
Registration for individual modules is available as follows:
Module 1 (25.5 hours) Concepts & Applications With e-learning videos	$1,569.60	$1,255.68
Module 2 (8.5 hours) Financial Sector & Services	$523.20	$418.56
Module 3 (8.5 hours) Real Estate & Construction	$523.20	$418.56
Module 4 (8.5 hours) Manufacturing & Specific Issues concerning Imports & Exports	$523.20	$418.56
Module 5 (12.5 hours) Various Service Sectors	$784.80	$627.84
Module 6 (4.5 hours) Incentives, Rebates and Loyalty Programmes	$261.60	$209.28

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.
20% discount is eligible for participants from Small & Medium Enterprises defined as “Annual sales turnover not more than S$100 million; or employment size not more than 200 employees” and self-paying individuals

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.
Programme qualifies for CPE hours recognised by accreditation and professional bodies

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

Participants may register for individual modules based on their learning needs or sign up full programme to sit for exam.
Should you opt for modular registration, to be eligible to sit for the Level 2 GST examination, participants must complete all modules within 2 years.
Upon passing the Level 2 GST examination, participants may apply for accreditation with the Singapore Chartered Tax Professionals (SCTP), subject to SCTP's accreditation requirements.

Date: 8 April 2027

Time: 9.00 a.m. to 12.00 p.m.

Venue: Tax Academy of Singapore Hub

Please refer to brochure for more details on examination scope and marks.