Published on 21 Nov 2019
This guide explains the GST principles relevant to the e-commerce industry
and assists you in understanding how Goods and Services Tax (‘GST’)
should be charged on electronic commerce transactions of physical goods
and digital services
You should read this guide if you are a local GST-registered supplier or a
local GST-registered marketplace operator in the business of providing
goods and services in the e-commerce industry
Source: gov.sg