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Commentary

Industry specific schemes (Singapore)

45 Singapore

Singapore also operates the following special schemes which are industry specific:

  1. Ìý

    •ÌýÌýÌýÌý Approved Contract Manufacturer and Trader Scheme

  2. Ìý

    Contract manufacturers and traders under this scheme are relieved of the need to account for GST on value added activities supplied to non-GST registered overseas customers or overseas persons who are registered under the overseas vendor registration regime as a pay-only person.

  3. Ìý

    •

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