Purpose of this flowchart
This one-page decision tree addresses GST international-services zero-rating under section 21(3)(e)/(f) where services relate to land, buildings or goods. It is a focused connection/location test, not a complete list of all international-services zero-rating categories.
Follow all three questions
First ask whether the service involves land/buildings/goods. If yes, ask whether it is directly in connection with them (the DIC test). If yes again, ask whether those land/buildings/goods are outside Singapore. Only the yes/yes/yes branch reaches zero-rating under section 21(3)(e)/(f). A foreign customer’s address alone does not answer these physical-location/connection questions.
What a no answer means
A no at any of the three questions reaches the same box: standard-rate unless another zero-rating provision under section 21(3) applies. In particular, no involvement with goods/land is not automatically zero-rated, and property outside Singapore does not bypass the DIC question. Test other applicable statutory categories separately rather than converting every no into a final rejection of all zero-rating.
Read the linked definitions
The chart expressly refers to paragraphs 3 and 4 of GST: Clarification on “Directly in Connection With” and “Directly Benefit”, fifth edition, for the tests. The diagram supplies neither a numerical standard rate nor independent definitions of those expressions. Use the linked detailed guide to classify the service before applying the arrows.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗