The Inland Revenue Authority of Singapore (IRAS) has published an updated e-Tax Guide - GST Guide for the Logistics Service Industry (Third Edition). The guide explains the GST principles relevant to the logistics service industry and clarifies the GST treatment of some of the more common services provided by businesses in the logistics service industry, including zero-rated services.
In general, all supplies of services made in Singapore in the course or furtherance of a business are subjec…