The third edition of the IRAS e-Tax Guide on GST: Clarification on “Directly in Connection With” and “Directly Benefit” (Third edition) was published on 26 October 2017.
It 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 which have direct effect on goods or land. “Directly benefit” is used in the context of person(s) who derive direct benefits from the services.
This e-Tax Guide can be download at IRAS website.
Source: IRAS, 26 October 2017