On 8 August 2016, the Inland Revenue Authority of Singapore (IRAS) published an updated e-Tax guide on the rules for the recovery of input tax by businesses making both GST-taxable and GST-exempt supplies. Under general rules, no input tax may be claimed on exempt supplies, but in certain cases, recovery of input tax is allowed. These include:

• When the De Minimis Rule (regulation 28) is satisf…