The Inland Revenue Authority of Singapore (IRAS) has published an updated e-Tax Guide - GST Guide on Attribution of Input Tax (Seventh Edition). The guide explains how a partially exempt business should attribute its input tax and also clarifies when input tax may be considered to be "directly attributable" to a supply. In general, input tax is claimable if it is directly attributable to the making of taxable supplies. If a business makes both taxable and exempt supplies, they would not be allowed to claim input tax attributable to the exempt supplies made unless the de minimis rule is satisfied....