IRAS issues e-tax Guide: “GST Guide for the Hotel Industry”

21 August 2014

Published on 31 July 2014, the e-Tax Guide explains the GST principles applicable to the hotel industry. Specifically, it highlights the GST treatment for the various forms of payments received by hotels, and common business arrangements undertaken by hotels as part of their business such as:

  • Advance payments and deposits
  • Complimentary room
  • Vouchers and loyalty points
  • No-shows and cancellation charges
  • Recovery of expenses
  • Compensatory payments
  • Local land tours
  • International direct dialing calls
  • Exchange of currency
  • Price displays
  • Invoicing

This e-Tax Guide replaces the IRAS’s e-Tax Guide on “GST: Questions and Answers Relating to the Hotel Industry” published on 1 October 2012.

For full details, please refer the e-Tax Guide on the IRAS website.

Source: This article was extracted from the Inland Revenue Authority of Singapore’s (IRAS) website. Visit for more information.