On 8 August 2016, the Inland Revenue Authority of Singapore (IRAS) published an updated e-Tax guide on the rules for the recovery of input tax by businesses making both GST-taxable and GST-exempt supplies. Under general rules, no input tax may be claimed on exempt supplies, but in certain cases, recovery of input tax is allowed. These include: When the De Minimis Rule (regulation 28) is satisfied, which includes that the total value of exempt supplies does not exceed an average of SGD 40,000 per month, and does not exceed 5% of the total value of all supplies for the period;...