IRAS, Providing international services: when a Singapore business zero-rates a service to an overseas customer (Inland Revenue Authority of Singapore, Providing international services (GST Act s. 21(3)(j)))
A Singapore holder registered for GST may charge no GST on a service contracted with, and directly benefiting, a US buyer outside Singapore, under the catch-all paragraph for services to overseas persons. IRAS warns that not every service to an overseas customer qualifies, and the page does not name a licence of data or other intellectual property, so the holder confirms the paragraph that applies.
Dated 18 Oct 2026Source checked 18 Oct 2026Basis: primary text
In the source's own words
“You can zero-rate your supply of services (i.e. charge GST at 0%) only if it falls within the description of international services under Section 21(3) of the GST Act. It is important to note that not all services provided to overseas customers can be zero-rated. ... The services must be provided contractually to an overseas person and directly benefiting: an overseas person who is outside Singapore when the services are performed, or a GST-registered person who belongs in Singapore.”
Figures it counts in
It is shown on its own, not counted into a figure.
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