Singapore High Court Issues Decision Explaining GST Zero-Rated Supply of Electronic Goods

The Singaporean High Court March 18 issued a decision in Tax Appeal No. 16 of 2020, explaining the GST zero-rated supply of electronic goods. A taxpayer exported electronic goods to Malaysia and claimed zero-rated GST for the supplies. After an audit, the tax agency found that the taxpayer didn’t comply with the tax rules and guidance and imposed a 7 percent GST on the supplies. The High Court rejected the tax agency’s assessment, and held that: 1) the GST guidance doesn’t override the tax agency’s directives, which found the disputed export evidence as tax-compliant earlier; and 2) the tax rules ...