35200

Manufacture of gas; distribution of gaseous fuels through mains; processing of natural gas

classLevel 4Use for ACRA Registration

This sub-class includes: - manufacture of gas - transmission and/or sale of gaseous fuels (e.g., natural or synthetic gas) through a system of mains to household, industrial and/or commercial users - operators of onshore receiving gas facilities - processing of natural gas, including re-gasification activities - production of gas for the purpose of gas supply by carbonation of coal, from by-products of agriculture or from waste - gas storage and/or gas storage service (e.g., sale of storage capacity for natural gas) - manufacture of gaseous fuels with a specified calorific value, by purification, blending and other processes from gases of various types including natural gas This economic activity may require a licence from the Energy Market Authority or its equivalent.

SSIC Guide

Licences & Permits

1 licence apply to businesses in this SSIC code depending on the specific activities you conduct. Most are activity-triggered — a holding company in 64, for example, only needs a Banking Licence if it actually conducts banking.

Required for activityEMA

Gas Shipper, Retailer or Importer

Validity
Gas Shippers and Gas Retailers - up to 10 years
Processing
8 weeks upon full submission of supporting documents and receipt of complete information, unless otherwise informed by Authority
Prerequisites (20)
  • Audited statements, balance sheets, cash flow statements and credit statement
  • Past 2 years' audited financial statements which could include income statements, balance sheets, cash flow statements and credit statement or credit rating (if any), including any history of bankruptcy or financial distress.
  • Document(s) Format(s): (*.doc, *.docx, *.jpeg, *.jpg, *.pdf, *.png, *.xls, *.xlsx)
  • Maximum upload per application: 7 MB
  • Description of the business plan, including but not limited to the proposed sources of natural gas and customers
  • Document(s) Format(s): (*.doc, *.docx, *.jpeg, *.jpg, *.pdf, *.png, *.xls, *.xlsx)
  • Maximum upload per application: 7 MB
  • Proposed annual maximum import quantities, in bbtu, for each year of planned import (For Importers Only)
  • Document(s) Format(s): (*.doc, *.docx, *.jpeg, *.jpg, *.pdf, *.png, *.xls, *.xlsx)
  • Maximum upload per application: 7 MB
  • Certified true copy of the applicant's gas sale agreements/gas contracts with its gas suppliers or other supporting documents, including but not limited to quantities of Piped Natural Gas or Liquefied Natural Gas available, or which are anticipated to be available, for import (For Importers Only)
  • Document(s) Format(s): (*.doc, *.docx, *.jpeg, *.jpg, *.pdf, *.png, *.xls, *.xlsx)
  • Maximum upload per application: 7 MB
  • Anticipated annual quantities for retail, for each year of planned retail purposes (For Retailers Only)
  • Document(s) Format(s): (*.doc, *.docx, *.jpeg, *.jpg, *.pdf, *.png, *.xls, *.xlsx)
  • Maximum upload per application: 7 MB
  • Amount of firm capacity rights issued by PowerGas to a Gas Shipper Licensee to ship gas for the applicant (For Retailers Only)
  • Document(s) Format(s): (*.doc, *.docx, *.jpeg, *.jpg, *.pdf, *.png, *.xls, *.xlsx)
  • Maximum upload per application: 7 MB
  • Organisation chart including resume and curriculum vitae (CV) of key appointment holders
Full reference: how to apply, FAQ, prerequisites

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Licence requirements change — we keep this list current as part of the engagement.

Tax Incentives & Schemes

2 schemes that businesses in this SSIC code may qualify for. Eligibility is case-by-case — talk to the relevant authority.

Tax exemptionIRASPTE

Partial Tax Exemption (PTE)

Benefit: First SGD 10,000: 75% exemption; next SGD 190,000: 50% exemption. Available to all companies (including those past their 3-year SUTE window).

Eligibility: Singapore tax-resident company.

Tax exemptionIRASSUTE

Start-Up Tax Exemption (SUTE)

Benefit: First SGD 100,000 of chargeable income: 75% exemption; next SGD 100,000: 50% exemption. For each of the first 3 YAs after incorporation.

Eligibility: Newly incorporated SG-resident company, ≤ 20 individual shareholders (or one corporate holding ≥ 10%), not in investment-holding or property-development.

Note for SSIC : Excludes 64202 investment holding & 41001/68101 property development

Worth applying for any of these?

We screen eligibility and shape the application — most schemes are discretionary and need a substantive activity case.

Classification Path

Section
D-ELECTRICITY, GAS, STEAM AND AIR-CONDITIONING SUPPLY
Division
35-ELECTRICITY, GAS, STEAM AND AIR-CONDITIONING SUPPLY
Group
352-MANUFACTURE OF GAS; DISTRIBUTION OF GASEOUS FUELS THROUGH MAINS
Current class
35200-Manufacture of gas; distribution of gaseous fuels through mains; processing of natural gas

Need help choosing?

Our guide helps you find the right SSIC code for your business activity.

Read the SSIC Guide