{"id":1795,"date":"2019-10-01T10:39:00","date_gmt":"2019-10-01T02:39:00","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=1795"},"modified":"2022-03-04T10:49:23","modified_gmt":"2022-03-04T02:49:23","slug":"iras-gst-e-tax-guide-exhibition-convention-and-ancillary-services","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2019\/10\/01\/iras-gst-e-tax-guide-exhibition-convention-and-ancillary-services\/","title":{"rendered":"IRAS GST e-Tax Guide: Exhibition, Convention and Ancillary Services"},"content":{"rendered":"\n<p>On or about 30 Sep 2019, the Inland Revenue Authority of Singapore (IRAS) has published the second edition of the GST e-Tax Guide on Exhibition, Convention and Ancillary Services.  It replaces the first edition published on 03 Dec 2018.<\/p>\n\n\n\n<p>This e-Tax Guide explains the GST treatment on common taxable supplies made by GST-registered persons in the Meetings, Incentive Travel, Conventions, and Exhibitions (MICE) industry. The supplies are taxable supplies.<\/p>\n\n\n\n<p>The GST-registered persons in the MICS industry may zero-rate a supply of exhibition or convention services and the ancillary services if the services are:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>performed wholly outside Singapore<\/strong>. This applies to services supplied in relation to exhibitions and conventions held outside Singapore. The supply is zero-rated regardless whether the services are supplied to a person belonging in or outside Singapore; or<\/li><li><strong>supplied to and directly benefit a person wholly in his business capacity and who in that capacity belongs outside Singapore (\u201can overseas person\u201d)<\/strong>. This applies to services supplied in relation to exhibitions and conventions held in Singapore; or<\/li><li><strong>From 1 Jan 2020, supplied to an overseas person wholly in his business capacity and directly benefit a GST registered person who belongs in Singapore.<\/strong><\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>On or about 30 Sep 2019, the Inland Revenue Authority of Singapore (IRAS) has published the second edition of the GST e-Tax Guide on Exhibition, Convention and Ancillary Services. It replaces the first edition published on 03 Dec 2018. This e-Tax Guide explains the GST treatment on common taxable supplies made by GST-registered persons in [&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-1795","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\/1795","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=1795"}],"version-history":[{"count":1,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1795\/revisions"}],"predecessor-version":[{"id":1796,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1795\/revisions\/1796"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=1795"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=1795"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=1795"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}