On 20 December 2016, the Inland Revenue Authority of Singapore (IRAS) published an e-Tax guide on GST for the logistics industry. The guide notes that all supplies of services in Singapore are generally subject to GST, although if a service qualifies as an international service, the service may be zero-rated. The guide covers the logistics services that may be zero-rated and the conditions for each, including:
- International transportation services;
- International and local transportation serv…