On 23 August 2018, the Inland Revenue Authority of Singapore (IRAS) has revised the Fourth Edition of the GST Guide on Attribution of Input Tax. It replaces the third edition that was published on 30 October 2015.
The e-Tax Guide explains how a partially exempt business should attribute its input tax and also clarifies when input tax may be considered to be “directly attributable” to a supply.
The revision to this e-Tax Guide and the e-Tax Guide on “GST: Partial Exemption and Input Tax Recovery” is to encourage GST registered persons to make use of the Partial Exemption Input Tax Recovery Calculator which has been made available on the IRAS website.
Source: IRAS, 25 August 2018