On 23 June 2015, the Inland Revenue Authority of Singapore (IRAS) published three revised e-Tax Guides for Goods and Services Tax (GST). The guides and main topics covered are as follows. GST: Approved Refiner and Consolidator Scheme (ARCS) (Fifth edition), which covers: Benefits of the ARCS; Conditions of Eligibility for the ARCS; Application Procedure; Conditions of Approval; Responsibilities and Reporting Requirements under the ARCS; Operational Procedures on Import GST Suspension; Validity Period of ARCS Status; and Implications of De-registration from GST GST Guide for the Aerospace Industry (Second edition), which covers: Zero-rating the Sale or Rental of Aircraft and Aircraft...