On 23 August 2018, the Inland Revenue Authority of Singapore (IRAS) has revised the Fourth Edition of the GST: Partial Exemption and Input Tax Recovery. It replaces the third edition that was published on 8 August 2016.
The e-Tax Guide explains the partial exemption rules and input tax recovery rules and replaces the e-Tax Guide on “GST: Partially Exempt Traders And Input Tax Recovery (Fourth Edition)” that was published on 20 October 2011.
The revision to this e-Tax Guide and the e-Tax Guide on “GST Guide on Attribution of Input Tax” 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