Updated e-tax guide for GST: Clarification on “Directly in Connection With” and “Directly Benefit”

Amendments:

3 Aug 2022:

– Amended paragraph 3.8(a)(vi) and inserted footnote 14 to clarify the example on marketing services

– Updated zero-rating provisions stated in Appendix 1

– Inserted footnote 28 on the change in GST treatment of media sales with effect from 1 Jan 2022

– Editorial changes

Source: gov.sg

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