Provision of Service to Overseas Customer

Your services are considered international services, which are zero-rated (i.e. GST is charged at 0%), if they fall within the provisions under Section 21(3) of the GST Act.  Depending on the nature of your services, you may be required to determine your customer’s belonging status (i.e. whether the customer is a local or an overseas entity) before your supply of services can be zero-rated.

Source: gov.sg

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