On 15 August 2022, the Inland Revenue Authority of Singapore published several updated GST e-Tax guides, including: GST: Guide on Exemption of Investment Precious Metals (IPM) (Sixteenth Edition) GST: Guide for the Insurance Industry (Sixth Edition) GST: Partial Exemption and Input Tax Recovery (Eighth Edition) GST: Concession for REITs and Qualifying Registered Business Trusts Listed in Singapore (Sixth Edition) The updates concern the extension of GST to imported low-value goods from 1 January 2023 under the reverse charge regime and related registration requirements.