The Inland Revenue Authority of Singapore (IRAS) has published a new e-Tax Guide on GST: Guide for E-Commerce. The guide explains the GST principles relevant to the e-commerce industry and assists taxpayers in understanding how GST should be charged on electronic commerce transactions of physical goods and digital services. The new guide replaces the IRAS e-Tax guide GST: Guide for e-Commerce (Fourth Edition), which was published in February 2018. Some of the main points for GST on e-commerce include the following as summarized in the e-Tax Guide. E-commerce refers to business transactions (sales and purchases) that are conducted electronically. Generally,...