On 19 May 2023, the Inland Revenue Authority of Singapore (IRAS) published a series of updates to guidance on the GST rate change. The GST rate was increased from 7% to 8% from January 2023 and will be further increased to 9% from 1 January 2024. Previously focused on the rate change from 1 January 2023, the different guidance has been updated to focus on the rate change from 1 January 2024, including: