On or about 19 June 2017, the Inland Revenue Authority of Singapore (IRAS) has released the fourth edition of the e-Tax Guide GST Guide for the Aerospace Industry. It replaces the third edition published on 1 June 2016.
The revised e-Tax Guide incorporates the following updates:
- added paragraph 5.5.2 to clarify on the scope of aircraft repair and maintenance that qualifies for zero-rating under section 21(3)(p)
- editorial changes made to paragraphs5.5.3 to 5.5.4
Source: IRAS website, 19 June 2017