Disallowed Input GST Claims – IRAS

Disallowed expenses for GST Input Tax for Singapore GST registered businesses are

  • Staff Medical Expenses
    • Exceptions: (Allowed for Input Tax Claims)
      • Obligatory expenses for Work Injury Compensation Act (WICA) OR Collective Agreements under the Industrial Relations Act (IRA)
      • Health risk arising on account of work environment (incurred after 1.Oct.2021)
      • Expenses incurred pursuant to any written law of Singapore concerning medical treatment / facility / practitioner
      • Related to COVID-19
  • Staff Medical / Accident insurance premiums other than obligatory under WICA/IRA
  • Costs/running expenses on motor cars registered under business/individual name or hired for business/private use
  • Benefits for employees family/relatives
  • Club Subscription Fees / Transfer Fees for Sports/Recreation Clubs
  • Transactions involved betting, sweepstakes, lotteries, fruit machines or games of chance.