{"id":1448,"date":"2019-11-11T11:07:33","date_gmt":"2019-11-11T03:07:33","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=1448"},"modified":"2020-01-25T11:16:59","modified_gmt":"2020-01-25T03:16:59","slug":"e-tax-guide-gst-web-hosting-services-and-server-co-location-services-revised","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2019\/11\/11\/e-tax-guide-gst-web-hosting-services-and-server-co-location-services-revised\/","title":{"rendered":"e-Tax Guide GST: Web-Hosting Services and Server Co-location Services revised"},"content":{"rendered":"\n<p>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. <\/p>\n\n\n\n<p>This e-Tax Guide explains the GST  treatment of the following services provided by businesses if they are GST-registered:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>web-hosting services; and<\/li><li>services relating to the co-location in Singapore of computer server equipment (i.e. server co-location services). <\/li><\/ul>\n\n\n\n<p>This edition of guide has the the following revisions:  <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>revised the following:<ul><li>para 2.3 and 2.4 (At a glance)<\/li><li>para 3.3 and 3.4 (Web-hosting services)<\/li><li>para 4.2, 4.3 and 4.4 (Server co-location services)<\/li><\/ul><\/li><li>added para 2.5 (Amendment to \u201cDirectly Benefit\u201d condition), and<\/li><li>other editorial amendments.<\/li><\/ul>\n\n\n\n<p>For more information, please visit the IRAS website.<\/p>\n\n\n\n<p>Source:  IRAS website, 11 November 2019<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,6],"tags":[],"class_list":["post-1448","post","type-post","status-publish","format-standard","hentry","category-gst","category-techupdates"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1448","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/comments?post=1448"}],"version-history":[{"count":1,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1448\/revisions"}],"predecessor-version":[{"id":1449,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1448\/revisions\/1449"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=1448"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=1448"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=1448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}