Expansion of the Scope of Service Tax (ST) Exemption for Maintenance Services

The government has agreed to extend the exemption from paying ST to maintenance services related to the following matters:

1. Residential building repair services;

2. Sinking fund;

3. Maintenance services related to land or buildings for residential use provided by developers, joint management bodies, management corporations, or residential associations.

This means that any maintenance and repair services on residential premises, such as roof repairs or any equipment and facilities that are part of residential premises, such as lifts, air conditioners, and water heating systems, are not subject to ST.