The Inland Revenue Authority of Singapore (IRAS) has recently published e-Tax guides on Goods and Services Tax (GST), including: GST: Guide for the Insurance Industry (Third edition), which explains the GST principles applicable to the insurance industry, including the GST treatment for insurance products, fees and charges, and commission for Insurance Companies, Reinsurance Companies, and Brokers and Agents; and GST: Guide on Approved Import GST Suspension Scheme, which explains the mechanism and qualifying criteria for the Approved Import GST Suspension Scheme (AISS) for businesses in the aerospace industry. The IRAS regularly publishes new and updated e-Tax guides to provide clarity...