The Singapore Master GST Guide is a practical guide to Singapore indirect tax specially written for professional taxation examination candidates, and post-graduate students, as well as tax professionals. 

Key Features: 

• Provides students and professionals with up-to-date developments of GST 
• Partial exemption rules and specific transactions, cross-border transactions, and the digital economy 
• Commentary is written using non-technical language  
• GST treatment of supplies arising from share transactions 
• GST treatment of supplies made in relation to non-residential properties including rules governing time of supplies and claiming of input tax 
• GST treatment on various supplies such as hotel accommodation, deposit, complimentary room, international call, and commission.