The Inland Revenue Authority of Singapore (IRAS) has published an updated version of its e-Tax guide, GST: Guide on Exports (Eleventh Edition). The e-Tax Guide provides details on the various circumstances and documentary requirements for which a supply of goods can be zero-rated. It aims to provide general guidance to assist GST-registered businesses in complying with the zero-rating provisions on the exports of goods. The updates in the latest edition of the guide concern documentation (evidence) requirements to claim the zero-rate on direct exports, including the following updated scenario (example). Scenario 6.1B Local supplier (X) exports the goods via a...