The Inland Revenue Authority of Singapore (IRAS) has published an updated version of its e-Tax guide, GST: Construction Industry (Third Edition). The e-Tax Guide explains how GST affects a GST-registered contractor when making a supply of construction services and other related services to their customers. This is explained "at a glance" as follows: --- At a glance You have to charge GST on all construction services (that is, on both residential and non-residential properties) performed in Singapore. Where construction services are performed wholly outside Singapore, you can zero-rate the supply as it is an international service. You have to charge...