Singapore High Court Allows Zero-Rating of Exports of Goods for GST Purposes Although Some IRAS e-Tax Guide Conditions Not Met

07 Apr 2022 CaseWatch

In Comptroller of Goods and Services Tax v Dynamac Enterprise [2022] SGHC 61, the General Division of the Singapore High Court affirmed the decision of the Goods and Services Tax Board of Review in GDY v Comptroller of Goods and Services Tax [2021] SGGST 1 to allow a taxpayer to claim zero-rating for goods allegedly exported even though the taxpayer had not furnished certain documents that were required by the Inland Revenue Authority of Singapore e-Tax Guide entitled “GST: Guide on Exports” issued in 2009.

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