Is there any GST for HDB retail shophouse

For an HDB shophouse with attached residential quarters, the tax treatment is split between the commercial and residential sections.

- The commercial portion of the shophouse is subject to Goods and Services Tax (GST) if the seller is a GST-registered company.
- The residential quarters, however, are exempt from GST.

To avoid paying GST on the commercial portion, a buyer could consider setting up a Special Purpose Vehicle (SPV) as a GST-registered company to claim a refund of the GST paid.