Singapore: GST zero-rating for exported goods “hand-carried” by motor vehicle (court decision)
A decision of the GST Board of Review granting zero-rating for exports of goods that were “hand-carried” by motor vehicle to customers in Malaysia
A decision concerning GST zero-rating for exported goods “hand-carried” by motor vehicle
The High Court dismissed an appeal by the Comptroller of goods and services tax (GST) from a decision of the GST Board of Review granting zero-rating for exports of goods that were “hand-carried” by motor vehicle to customers in Malaysia. For background read TaxNewsFlash
The case is: GDY v. Comptroller of Goods and Services Tax [2021] SGGST 1
Read a June 2022 report [PDF 360 KB] prepared by the KPMG member firm in Singapore
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