The Inland Revenue Authority of Singapore (IRAS) has published an e-Tax guide to provides guidance on the interpretation and application of the two expressions, "directly in connection with" and "directly benefit" as used in certain GST provisions on the zero-rating of services. Under the GST Act, a supply of services is generally zero-rated if the services are international services. However, there are two categories of supplies of services for which the zero-rating relief may not apply:
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