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
Latest Posts in "Singapore"
- GST Updates: Free Parking Exceptions and Overseas Vendor Registration Input Tax Claims
- Singapore GST Registration Rules: Two-Month Grace Period for Prospective Basis from July 2025
- GST Gross Margin Scheme Approval Requirement Removed from July 2025
- GST InvoiceNow Requirement: Mandatory Implementation Timeline for Voluntary GST Registrants
- Briefing document: Singapore GST InvoiceNow business guide
