On or about 11 November 2019, the Inland Revenue Authority of Singapore (IRAS) has published the second edition of e-Tax Guide GST: Web-Hosting Services and Server Co-location Services. It replaces the first edition published on 30 September 2013.
This e-Tax Guide explains the GST treatment of the following services provided by businesses if they are GST-registered:
- web-hosting services; and
- services relating to the co-location in Singapore of computer server equipment (i.e. server co-location services).
This edition of guide has the the following revisions:
- revised the following:
- para 2.3 and 2.4 (At a glance)
- para 3.3 and 3.4 (Web-hosting services)
- para 4.2, 4.3 and 4.4 (Server co-location services)
- added para 2.5 (Amendment to “Directly Benefit” condition), and
- other editorial amendments.
For more information, please visit the IRAS website.
Source: IRAS website, 11 November 2019