The Inland Revenue Authority of Singapore has published two consultation documents in relation to the introduction of GST on imported services effective from 1 January 2020 as included in the Budget for 2018 ({News-2018-02-21/P/2-previous coverage}). The documents concern the methods by which GST would be collected: Draft GST Guide on Taxing imported services by way of reverse charge, which will apply for B2B supplies of services; and Draft GST Guide on Taxing imported services by way of an overseas vendor registration regime, which will apply for B2C supplies of services. The consultation period runs until 20 March 2018.