Singapore's 2018 Budget GST measures were enacted through the Goods and Services Tax (Amendment) Act 2018, which was published in the Official Gazette of 28 December 2018. The main measures of the Act concern the collection of GST on imported digital services from non-resident suppliers that will take effect from 1 January 2020 through:

• A Reverse Charge mechanism for business-to-business (B2B…