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High Court’s decision: zero-rating of exports and e-Tax Guides
This alert summaries the outcome of the appeal by the Comptroller in the case of Comptroller of Goods and Services Tax v Dynamac Enterprise.
On 29 June 2021, the GST Board of Review (Board) issued a decision in the case of GDY v Comptroller of Goods and Services Tax [2021] SGGST 1. This case relates to an appeal by the taxpayer against the decision of the Comptroller of GST (Comptroller) to disallow the zero-rating of certain taxable supplies of goods purportedly exported to Malaysia on the basis that the taxpayer did not maintain certain documents in accordance with the Inland Revenue Authority of Singapore’s (IRAS) e-Tax Guide (ETG) GST: Guide on Exports, which were required for zero-rating. The Board allowed the appeal in favour of the taxpayer, who was permitted to zero-rate its disputed supplies.
The Comptroller subsequently appealed against the Board’s decision. This alert provides a summary of the outcome of the appeal by the Comptroller with the Singapore High Court in the case of Comptroller of Goods and Services Tax v Dynamac Enterprise [2022] SGHC 61.