On or about 23 September 2019, the Inland Revenue Authority of Singapore (IRAS) has released the second edition of the e-Tax Guide GST: Exhibition, Convention and Ancillary Services.
This e-Tax Guide has updated and added additional information to reflect the changes in GST rules resulting from the “directly benefit” condition amendment due to reverse charge, as well as other editorial amendments.
For more information, please visit the IRAS website.
Source: IRAS website, 23 September 2019.