Choose the relevant provision
Web hosting can qualify under section 21(3)(j) when the overseas-customer and direct-benefit conditions are met; hosting on the supplier’s Singapore server is not itself a disqualifying local-goods connection. Co-location instead uses section 21(3)(s) and requires the specified ownership of server equipment. From 1 January 2020 both routes can include qualifying local GST-registered direct beneficiaries.
Separate managed and standalone services
Management supplied with hosting or co-location may follow the relevant qualifying route. Management alone needs its own section 21(3)(j) test; physical work directly connected to a Singapore customer server can prevent relief. Standalone transport, storage or repair does not inherit co-location treatment. Identify beneficiaries and allocate local unregistered-beneficiary portions; if a defensible split is unavailable, the whole fee may need standard-rating. Retain ownership, service and contract records.
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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