Removal of item (d) from Group A [Accomodation], B [Food and Beverage] & E [Golf Club and Golf Driving Range], and item (c) from Group C [Night-Club, Dance Hall, Cabarets, Health and Wellness Centres, Massage Parlours, Public Houses and Beer Houses] & D [Private Club], which previously covered the provision or sale of tobacco products and alcoholic and non-alcoholic beverages.
And replace with the following new item (d) with revised service tax rates for specific categories:
(d) Provision or sale of:
(1) Cigarettes, tobacco products, tobacco pipes (including pipe heads), electronic cigarettes and similar personal electric vaporization devices, preparations for smoking by means of electronic cigarettes and electric vaporization devices, in liquid or gel form, whether or not containing nicotine
Tax Rate: 8%
(2) Alcoholic drinks (including temperance drinks)
Tax Rate: 8%
(3) Non-alcoholic beverages (ready-to-drink beverages in bottles / packs / cans / boxes and the like)
Tax Rate: 6%
In addition, the determination of the tax rate for the following services provided by registered persons of Group A, B, C, D & E is at the rate stated below:
- Alcoholic beverages provided together with meal and drink packages (such as buffets/banquets) are subject to a service tax rate of 6%;
- Other service charges provided for the preparation of food and drinks such as corkage fees are set at a rate of 8%;
- The preparation or sale of snacks, fruits and the like are not subject to service tax; and
- Service charge is not subject to service tax.
US 6892 
BR 4123 
CA 1641 
AU 1581 
TH 1551 
JP 1432 
SG 1189 
VN 1128 
