Singapore Updates e-Tax Guide Clarifying Directly in Connection With and Directly Benefit for GST Purposes

The Inland Revenue Authority of Singapore has published an updated e-Tax Guide, GST: Clarification on “Directly in Connection With” and “Directly Benefit” (Sixth Edition). The e-Tax guide provides guidance on the interpretation and application of the two expressions, “directly in connection with” and “directly benefit” used in certain provisions on the zero-rating of services.

Source Orbitax

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