Choose the event-location route
Qualifying exhibition and convention services performed wholly overseas can be zero-rated regardless of customer belonging. Singapore events require the stated overseas contractual business customer and qualifying direct beneficiaries. From 1 January 2020, the specified rules can also cover local GST-registered beneficiaries. Consumer-event attendance does not become business attendance merely because the visitor comes from overseas.
Document participants and apportioned fees
Exhibition space supplied by the organiser includes the right to participate and differs from ordinary space rental. Identify beneficiaries through registration, contracts and actual delivery; local distributors using a booth can matter. Keep attendee particulars and business-capacity declarations where needed. Standard-rate local unregistered-beneficiary portions, or the whole fee where no defensible allocation exists. Ancillary services must meet their own connection to the qualifying event supply.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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