GST: Zero-Rating for International Services & Exports - 3rd Run

With effect from 1 January 2020, GST-registered businesses in Singapore can zero-rate their supply of services only if it falls within the description of international services under Section 21(3) of the GST Act.

Depending on the nature of your services, you may be required to determine your customer's belonging status (i.e. whether the customer is a local or an overseas entity) before your supply of services can be zero-rated. Your supply of goods can be zero-rated when you are certain that at the point of supply (based on the time of supply for exports) :

• The goods supplied will be exported or have been exported; and
• You have the required documents to support zero-rating.

This workshop by TAKX Solutions is designed to equip participants with the knowledge on when to zero-rate their supply of services and goods. At the end of this workshop, you will be able to determine whether your service qualifies as an international service and can thus be zero-rated. You will also be able to determine whether your export sales can be zero-rated and what supporting export documents should be maintained.