SSIC 2025 sub-class
Energy, Water & Waste Verified · 15 Apr 202508101
Stone quarrying
This sub-class includes extraction of building and/or monumental stone from the earth. Units in this sub-class are primarily engaged in: •quarrying, rough trimming and/or sawing of monumental and/or building stone (e.g., marble, granite, sandstone, slate) •quarrying, crushing and/or breaking of limestone •mining of gypsum, anhydrite, chalk and/or uncalcined dolomite •extraction and/or dredging of gravel •breaking and/or crushing of stone and/or gravel
Level
final
Mapped ISIC codes
1
Source
SingStat
Official data
| Official name | Singapore Standard Industrial Classification (SSIC 2025) |
| Issuing authority | Department of Statistics Singapore (SingStat / DOS) |
| Tax authority | Inland Revenue Authority of Singapore (IRAS) (IRAS) |
| Purpose | Mandatory at ACRA business/company registration; used by IRAS, MOM, EDB, SingStat |
| Active version | SSIC 2025 (15 Apr 2025) |
| Hierarchy level | Sub-class (5-digit) (final leaf) |
| Source | https://www.singstat.gov.sg/standards/standards-and-classifications/ssic |
| Prior versions | SSIC 2020, SSIC 2015 |
When you need this code
ACRA registration
Select this code as principal or secondary SSIC when registering your business entity via BizFile+.
Licensing
Energy Market Authority (EMA), National Environment Agency (NEA) may require sector-specific licence. Check with authority.
Tax filing
IRAS uses SSIC for industry profiling. File Form C / C-S / C-S (Lite) via myTax Portal annually.
Banking
Banks may request your registered SSIC for KYC, merchant acquiring, and sector risk assessment.
Hierarchy
Correspondence tables
SSIC 2020
- 08101 — Stone quarrying
ISIC Rev. 5
- 0810 Quarrying of stone, sand and clay
ISIC crosswalk
Compliance risk score
Compliance risk score
Low friction
5 of 6 factors low-risk
- ✅ Verified source ≤90d
- ✅ ISIC mapping available
- ✅ SSIC 2020 migration mapped
- ✅ Full hierarchy chain
- ✅ GST registration applicable
- ⚠️ EMA licence?
Step-by-step guide
1. Confirm the activity matches
This sub-class includes extraction of building and/or monumental stone from the earth. Units in this sub-class are primarily engaged in: •quarrying, rough trimming and/or sawing of monumental and/or building stone (e.g., marble, granite, sandstone, slate) •quarrying, crushing and/or breaking of limestone •mining of gypsum, anhydrite, chalk and/or uncalcined dolomite •extraction and/or dredging of gravel •breaking and/or crushing of stone and/or gravel
Examples: <Blank>
2. Check ISIC crosswalk
Maps to 1 ISIC Rev. 5 class(es). Verify the international alignment matches your scope.
3. Register via BizFile+
File entity registration with ACRA at https://www.bizfile.gov.sg. Declare this SSIC code as principal or secondary.
4. Apply for sector licences
Energy Market Authority (EMA), National Environment Agency (NEA) — check the relevant authority for specific licence requirements and application forms.
Applicable taxes & forms
Corporate income tax
Rate: 17%
75% exemption on first SGD 10,000 + 50% on next SGD 190,000
Qualifying new companies: 75% exemption on first SGD 100,000 + 50% on next SGD 100,000 for first 3 YAs
GST
Rate: 9% (since 1 January 2024)
Threshold: SGD 1,000,000. If registered, InvoiceNow e-invoicing may apply.
Applicable filings
Form C
myTax Portal · Annual (by 30 Nov for paper, 15 Dec e-file)
Full corporate income tax return for companies. Requires audited/unaudited financial statements.
Form C-S
myTax Portal · Annual (by 15 Dec)
Simplified return for companies with revenue ≤ SGD 5M and deriving income taxed at prevailing corporate rate.
Form C-S (Lite)
myTax Portal · Annual (by 15 Dec)
Simplest return for companies with revenue ≤ SGD 200K.
Form F5
myTax Portal · Quarterly
GST return. GST-registered businesses must file within 1 month of quarter end.
Estimated Chargeable Income (ECI)
myTax Portal · Within 3 months of FYE
Compulsory for all companies. IRAS issues Notice of Assessment based on ECI.
Who uses this code
Typical professionals and business operators mapped to the Energy, Water & Waste cluster.
Electricity retailer
Sells electricity packages to consumers under Open Electricity Market.
Typically also needs
EMA electricity retailer licence, market compliance with EMC rules.
Carbon credit broker
Facilitates carbon offset transactions between emitters and project developers.
Typically also needs
MAS CMS licence if classified as capital markets product, NEA carbon tax familiarity.
Water treatment technician
Operates municipal or industrial water purification plants.
Typically also needs
PUB water treatment operator certification, NEA trade effluent permit.
HVAC energy auditor
Audits building cooling systems for energy efficiency improvements.
Typically also needs
BCA Green Mark knowledge, EMA energy efficiency schemes.
Environmental engineer
Designs pollution control systems for industrial facilities.
Typically also needs
NEA environmental impact assessment competency, PEB practising certificate.
Related codes
Parent class
0810 Quarrying of Stone, Sand and ClayParent division
08 MINING AND QUARRYINGParent section
B MINING AND QUARRYINGAlphabetical index entries
Frequently asked questions
About this specific SSIC code and the Energy, Water & Waste sector
Are there renewable energy certificate schemes?
Singapore has a renewable energy certificate (REC) market. Generation facilities can register with relevant REC registries to issue and trade certificates.
What hazardous substance controls apply?
Energy facilities handling petroleum, chemicals, or other hazardous substances need permits from NEA, SCDF, and MOM under various regulatory frameworks.
Do I need an Energy Market Authority licence?
Electricity generation, transmission, and retail require a licence from the Energy Market Authority (EMA). The exact licence class depends on the activity and capacity.
What carbon tax obligations apply?
Facilities emitting direct greenhouse gases above 25,000 tCO2e annually must register with NEA and pay the carbon tax under the Carbon Pricing Act.
What is SSIC and why does it matter?
The Singapore Standard Industrial Classification (SSIC) is the national system for categorising business activities. It is mandatory at ACRA registration and is used by IRAS, MOM, and other government agencies for tax, licensing, statistical, and policy purposes.
Do I need to register with this SSIC code?
Every business entity registered with ACRA must select at least one SSIC code that best describes its principal economic activity. You can declare up to two codes — one primary and one secondary — via BizFile+.
What international standard does SSIC map to?
SSIC 2025 is aligned with the UN International Standard Industrial Classification (ISIC) Rev. 5. Each SSIC code maps to one or more ISIC Rev. 5 classes, making Singapore business data internationally comparable.
Can I hold more than one SSIC code at the same time?
Yes. ACRA allows one primary SSIC code and one secondary SSIC code per registered entity. If your business spans multiple distinct activities, choose the code that generates the highest share of revenue as primary.
How do I change my registered SSIC code?
You can update your SSIC code through BizFile+ by filing a "Change in Business Activity" transaction. Changes take effect upon ACRA approval. IRAS and other agencies should also be notified if the change affects tax classification.
Official sources
What to do next
Data source: Department of Statistics Singapore (SingStat / DOS) (https://www.singstat.gov.sg/standards/standards-and-classifications/ssic). The site mirrors official workbook data and adds deterministic cluster mapping and risk scoring. Not the authoritative source — always verify against the original spreadsheet.
Last data refresh: 15 Apr 2025. Classification version: SSIC 2025.
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