Amendments:
3 Aug 2022
– Editorial changes
– Amended footnotes 3, 4, 14 and 21 to reflect that from 1 Jan 2023, GST will also apply to business-to-business imported low-value goods via Reverse Charge, and business-to-consumer imported non-digital services and low-value goods purchased via the Overseas Vendor Registration regime
Source: gov.sg
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