3.2 In addition, if you are making both taxable and exempt supplies, divisional registration can only be granted if you are able to claim all your input tax including input tax attributable to the making of exempt supplies4. In other words, you either: (a) Satisfy the De Minimis Rule unde...
the GST amount should be converted into Singapore dollars using the exchange rate provided by approved sources. GST registered companies should claim input tax based on the Singapore dollar amounts stated on the supplier’s tax invoice. This requirement applies even if the GST registered businesses ...