Latest Updates

- Added questions 1.15 to 1.17, 2.10 to 2.14 and 4.5

- Other editorial changes

6 Sep 2022:

Amended paragraph 2.4 and footnote 3 to clarify the price display requirements

- To reflect the changes due to extension of the overseas vendor registration (OVR) regime to non-digital services and low-value goods with effect from 1 Jan 2023:

(i) Amended paragraph 1, 2.4, 2.7 to 2.10, 3.1, 3.5, 3.9, 4.1, 4.2, 5, 6, 7.3 and 7.8 to 7.10

(ii) Added paragraph 2.6, 2.11 to 2.15, 3.2 to 3.4, 3.6, 3.10 and 4.3 to 4.12

(iii) Amended Annex A and B

- Other editorial amendments

- Updated paragraph 4.2 on meaning of ‘annual supplies’

- Updated footnote 2 on reverse charge and footnote 3 on overseas vendor registration regime

- Added footnotes 7 and 12 to clarify that either physically endorsed or digitally signed (in the compliance with the Electronic Transactions Act) delivery notes by the Master/Chief Engineer of the ship may be maintained to support zero-rating relief

- Added paragraph 9.3 on applying reverse charge to imports of low-value goods

- Updated footnote 4 on extended scope of the Overseas Vendor Registration (OVR) regime

- Added paragraph 2.4 on applying reverse charge to imports of low-value goods

29 Aug 2022:

- Updated footnote 9 on extended scope of the Overseas Vendor Registration (OVR) regime

- Added paragraph 10.3 on applying reverse charge to imports of low-value goods

29 Aug 2022:

- To reflect changes applicable to redeliverers arising from the extension of OVR regime to imported non-digital services and low-value goods with effect from 1 Jan 2023. To also reflect the change in GST rules on international transportation services and insurance of goods provided by redeliverers who are regarded as suppliers of imported low-value goods from 1 Jan 2023:

- Amended footnote 52 to reflect the change in (a)

- Added paragraph 7.3 on applying reverse charge to imports of low-value goods