- The e-Tax Guide on GST exports provides details on circumstances and requirements for zero-rating exports of goods
- The guide aims to help GST-registered businesses comply with zero-rating provisions
- Suppliers must be certain that goods will be exported and have required export evidence for zero-rating
- Suppliers must support their GST declarations with commercial transaction and transport documents
- The Comptroller may request additional documents or impose conditions for zero-rating supplies
- Businesses should contact the Comptroller for scenarios not covered in the guide or in ambiguous situations
Source: iras.gov.sg
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
