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IRAS e-Tax Guide

GST: Travel industry (Sixth Edition) iras e-Tax Guide GST: TRAVEL industry Published by Inland Revenue Authority of Singapore Published on 01 Oct 2012 First edition on Jan 1994 Second edition on Apr 2003 Third edition on 01 Jul 2007 Fourth edition on 01 Jun 2010 Fifth edition on 11 Jan 2011 Disclaimers: iras shall not be responsible or held accountable in any way for any damage, loss or expense whatsoever, arising directly or indirectly from any inaccuracy or incompleteness in the Contents of this e-Tax Guide , or errors or omissions in the transmission of the Contents. iras shall not be responsible or held accountable in any way for any decision made or action taken by you or any third party in reliance upon the Contents in this e-Tax Guide .

GST: TRAVEL INDUSTRY TABLE OF CONTENTS 1. Introduction 1 2. Overview 1 3. Ticketing 3 4. Outbound Tours 3 5. Inbound Tours 4 6. Surface Transport 5

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