Singapore Tax Agency Updates e-Tax GST Guide on Zero-Rated Services

The Singaporean Inland Revenue Authority Oct. 11 updated the e-tax GST guide on “directly in connection with” and “directly benefit,”as used in connection with zero-rated services. Updates to the guide provide information on: 1) the provision to allow zero-rating of services supplied to nonresidents when the services directly benefit GST-registered residents, effective Jan. 1, 2020, upon the implementation of the reverse charge mechanism; and 2) with respect to supplies of services when the services directly benefit local GST-registered persons and qualify for zero-rating, the removal of an administrative concession Jan. 1, 2020, that allows local beneficiaries to claim GST charged ...