The Inland Revenue Authority of Singapore (IRAS) has published an updated version of its e-Tax guide, GST: Advance Ruling System (Tenth Edition). The e-Tax Guide explains the GST advance ruling system and the application procedures. In general, if a taxpayer wishes to seek greater clarity and certainty on how specific provisions of the GST Act will apply for a particular business arrangement or a specific transaction, they may make an application to the Comptroller of GST (CGST) for an advan…