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SST Update Policy: Expand SST Exemption Categories

A clear summary of the latest changes to exempted and taxable items.

1. Soya Beans

**Whether or not broken

Key Amendments: Added to the Sales Tax Exempted Goods List, removed from the sales tax rate list

Tax Treatment (After Amendment): Exempted from sales tax

2. Sunflower Seeds

**Whether or not broken

Key Amendments: Removed from the Exempted Goods List, inserted into the sales tax rate list

Tax Treatment (After Amendment): Subject to Sales Tax (Standard Rate)

3. Heterocyclic Compound (Chemical Products)

Key Amendments: Updated description for clearer chemical classification

Tax Treatment (After Amendment): Subject to Sales Tax (Standard Tax)

4. Medicaments

Key Amendments: Formatting correction (no tax impact)

Tax Treatment (After Amendment): Exempted from Sales Tax

5. Printed Books

Key Amendments: Corrected classification code

Tax Treatment (After Amendment): Exempted from Sales Tax

6. Motorcycles

Key Amendments: New subheadings added under the exempted list

Tax Treatment (After Amendment): Exempted from Sales Tax

**Last Updated on 20.11.2025

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