GST-registered businesses must charge GST at the prevailing standard rate of 8% on all supplies of goods or services made in Singapore unless the supplies qualify for zero-rating or exemption.
Zero-rated supplies are also taxable supplies. However, GST is charged at 0% instead of 8%.
This workshop by ISCA aims to provide participants with a better understanding of the GST rules and regulations relating to zero-rated supplies.
A Highlight of Key Areas:
- Place of supply
- Determining the belonging of supplier and customer
- Zero-rating of export of goods
- Export evidence
- Zero-rating of international services
- List of services and their conditions