Key requirements
The service must fall within the Fifth Schedule and involve transmission into and out of Singapore or outside Singapore under section 21(3)(q). Prescribed voice, satellite and messaging services qualify only when the international-transmission condition is met. The customer may be local or overseas; the relevant question is the service and transmission, not simply the billing address. Separate domestic service components and retain the technical and contractual evidence. Related services that do not meet the prescribed description need their own GST assessment rather than inheriting the main call’s rate.
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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