Singapore published the Goods and Services Tax (Amendment) Act 2022 in the Official Gazette on 9 December 2022. One of the key amendments concerns the GST rate, which is increased from 7% to 8% from 1 January 2023 to 31 December 2023, and to 9% from 1 January 2024. In this regard, measures are also introduced in relation to supplies that span the changes in the GST rate. In regard to the changes, the Inland Revenue Authority of Singapore (IRAS) has already published extensive guidance. In addition to the rate changes, amendments are made to update the GST treatment for...