{"id":1468,"date":"2019-10-30T12:52:07","date_gmt":"2019-10-30T04:52:07","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=1468"},"modified":"2020-01-25T12:55:35","modified_gmt":"2020-01-25T04:55:35","slug":"gst-guide-for-the-aerospace-industry-revised-2","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2019\/10\/30\/gst-guide-for-the-aerospace-industry-revised-2\/","title":{"rendered":"GST Guide for the Aerospace Industry revised"},"content":{"rendered":"\n<p>On or about 30 October 2019, the Inland Revenue Authority of Singapore  (IRAS) has released the fifth edition of the e-Tax Guide GST Guide for the Aerospace Industry. It replaces the fourth edition published on 19 June 2017.<\/p>\n\n\n\n<p>The revised e-Tax Guide incorporates the following updates:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>amended paragraph 9.2and added footnote 8 to include an overseas principal who is registered for GST under the Overseas Vendor Registration (OVR) regime as a pay-only person<\/li><li>added paragraph 10 on applying reverse charge on imported services added paragraph 5.5.2 to clarify on the scope of aircraft repair  and  maintenance that qualifies for zero-rating under section 21(3)(p)<\/li><li>editorial changes made to paragraphs 5.5.3 to 5.5.4<\/li><\/ul>\n\n\n\n<p> Source: IRAS website, 30 October 2019 <\/p>\n\n\n<p><!--EndFragment--><br>\n<br>\n<\/p>","protected":false},"excerpt":{"rendered":"<p>On or about 30 October 2019, the Inland Revenue Authority of Singapore (IRAS) has released the fifth edition of the e-Tax Guide GST Guide for the Aerospace Industry. It replaces the fourth edition published on 19 June 2017. The revised e-Tax Guide incorporates the following updates: amended paragraph 9.2and added footnote 8 to include an [&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-1468","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\/1468","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=1468"}],"version-history":[{"count":1,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1468\/revisions"}],"predecessor-version":[{"id":1469,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1468\/revisions\/1469"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=1468"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=1468"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=1468"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}