Taxable Services

Group A - Accommodation

• Provision of accommodation premises
• Other services within the accommodation premises
• Sale of tobacco products and beverages

Group B - Food and Beverages

• Provision of prepared or served food and drinks
• Other services within the establishment (excluding rental of space)
• Sale of beverages

Group C - Night Clubs, Dance Halls, Cabarets, Health and Wellness Centres, Massage Parlours, Public Houses and Beer Houses

• Provision of all services within the establishment
• Sale of tobacco products and beverages

Group D - Private Clubs

• Provision of all services within the private club
• Sale of tobacco products and beverages

Group E - Golf Club and Golf Driving Range

• Provision of golf club or golf driving range or services relating to golf or golf driving range
• Provision of any other services within the golf club or golf driving range
• Provision or sale of food, tobacco products and beverages

Group F - Betting and Gaming

• Betting and gaming services involving bettings, sweepstakes, lotteries, gaming machines or games of chance
• Conducting betting and gaming tournaments
• Conducting card games

Group G - Professionals

• Legal services (including Islamic legal services)
• Accounting, auditing, book keeping, consultancy
• Surveying services, including valuation, appraisal and estate agency
• Engineering consultancy
• Architectural services
• Consultancy services (including training and coaching services)
• Information technology services
• Management services
• Employment services (excluding secondment)
• Provision of guards or protection
• Digital services (including digital marketplace platform services)

Group H - Credit Card and Charge Card

• Provision of credit card and charge card services

Group I - Others

• Insurance services (excluding life or medical insurance to individuals)
• Telecommunication services
• Subscription broadcasting services
• Services for clearing of goods from customs control
• Provision of parking spaces where charges are imposed
• Servicing and repair of motor vehicles
• Courier delivery services for documents or parcels not exceeding 30kg
• Hire and drive / hire car services, charter bus services and excursion bus services
• Advertising services
• Provision of electricity in excess of 600kwh per 28-day cycle to a domestic user
• Local air travel
• Brokerage and underwriting relating to financial services
• Cleaning services in relation to goods, land or commercial or industrial buildings