{"id":363,"date":"2017-10-28T19:09:11","date_gmt":"2017-10-28T11:09:11","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=363"},"modified":"2017-10-31T19:12:10","modified_gmt":"2017-10-31T11:12:10","slug":"gst-clarification-on-directly-in-connection-with-and-directly-benefit-third-edition","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2017\/10\/28\/gst-clarification-on-directly-in-connection-with-and-directly-benefit-third-edition\/","title":{"rendered":"GST: Clarification on &#8220;Directly in Connection With&#8221; and &#8220;Directly Benefit&#8221; (Third edition)"},"content":{"rendered":"<p>The third edition of the IRAS e-Tax Guide on <strong>GST: Clarification on &#8220;Directly in Connection With&#8221; and &#8220;Directly Benefit&#8221; (Third edition) <\/strong>was published on 26 October 2017.<\/p>\n<p>It provides guidance on the interpretation and application of the two expressions, \u201cDirectly in Connection With\u201d and \u201cDirectly Benefit\u201d used in certain provisions on the zero-rating of services. <em>\u201cDirectly in connection with\u201d<\/em> is used for services which have direct effect on goods or land. <em>\u201cDirectly benefit\u201d<\/em> is used in the context of person(s) who derive direct benefits from the services.<\/p>\n<p>This e-Tax Guide can be download at<em> IRAS<\/em> website.<\/p>\n<p>Source: <em>IRAS<\/em>, 26 October 2017<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The third edition of the IRAS e-Tax Guide on GST: Clarification on &#8220;Directly in Connection With&#8221; and &#8220;Directly Benefit&#8221; (Third edition) was published on 26 October 2017. It provides guidance on the interpretation and application of the two expressions, \u201cDirectly in Connection With\u201d and \u201cDirectly Benefit\u201d used in certain provisions on the zero-rating of services. [&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":"","_et_pb_old_content":"","_et_gb_content_width":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,6],"tags":[],"class_list":["post-363","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\/363","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=363"}],"version-history":[{"count":1,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/363\/revisions"}],"predecessor-version":[{"id":364,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/363\/revisions\/364"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=363"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=363"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=363"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}