Test both required conditions
The service must fall within the prescribed telecommunications categories and involve transmission between Singapore and another country or between overseas locations. Singapore-to-Singapore transmission remains local even when routed through an overseas point. Content such as games or software is distinct from transmitting it, and physical delivery on storage media is not telecommunications transmission. Customer belonging does not determine this particular zero-rating route.
Separate equipment and local components
International leased circuits may include an ancillary local circuit only under the specified same-supplier and integrated-service conditions. Separate local circuits, SIM cards and equipment sales or leases do not automatically qualify. Related repair or management must satisfy the ancillary international-service criteria. Map the actual route and retain contracts and service descriptions; split independent content, hardware or local-service components before applying the statutory treatment.
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.
Read the official PDF ↗