Exempted Supply
- Domestic Transportation of passengers for mass public transport by rail (LRS, ERL, etc.), ships, boats, ferries, express bus, stage bus, workers' bus, school bus, feeder bus and taxi
- Toll highway
- Financial Services
- Loan facilities
- Exchange of currency
- Transfer of ownership of securities, derivatives, future contracts etc.
- Issue, holding or redemption of unit trusts
- Life insurance or life reinsurance
- The above exclude any fee, commission, or other similar charges
- Childcare services
- Private healthcare provided by approved facilities & education (pre school to tertiary) registered under related Acts
- The supply of services by management corporation and joint management bodies to owners in low and low medium housing held under strata title
- Funeral, Burial and Cremation Services in a package
- Services
- Right to use or licence to occupy residential property (land or building or both)
- Right to use or licence to occupy land for argicultural purpose or general use (government building, burial ground, schools, playground, parks, etc.)
Private & Confidential