The Inland Revenue Authority of Singapore has published an updated e-Tax Guide, GST: Clarification on "Directly in Connection With" and "Directly Benefit" (Sixth Edition). The e-Tax guide provides guidance on the interpretation and application of the two expressions, "directly in connection with" and "directly benefit" used in certain provisions on the zero-rating of services. "Directly in connection with" is used for services that have a direct effect on goods or land. "Directly benefit" is…