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
Latest Posts in "Singapore"
- GST Treatment of Beverage Container Return Scheme Deposits in Singapore: Key Implications for Businesses
- Singapore Mandates GST InvoiceNow E-Invoicing: Phased Rollout, Compliance Steps, and Key Exclusions
- Singapore Updates InvoiceNow GST E-Invoicing Guidance: New Deadlines, Early Adoption, and Support
- Singapore Mandates E-Reporting for All New Voluntary GST Registrants from April 2026
- Singapore Mandates Phased InvoiceNow Adoption for GST Businesses, Offers Funding Support Through 2031
