The Inland Revenue Authority of Singapore has published an updated e-Tax Guide, GST: Clarification on "Directly in Connection With" and "Directly Benefit" (Sixth Edition). The e-Tax guide provides guidance on the interpretation and application of the two expressions, "directly in connection with" and "directly benefit" used in certain provisions on the zero-rating of services. "Directly in connection with" is used for services that have a direct effect on goods or land. "Directly benefit" is used in the context of persons that derive direct benefits from the services. The main rules are summarized in the guide as follows. Under the GST...