You can zero-rate your supply of services (i.e. charge GST at 0%) only if it falls within the description of international services under Section 21(3) of the GST Act . It is important to note that not all services provided to overseas customers can be zero-rated.
Find out more information about international services in this extract of Section 21 of the GST Act
Visit IRAS Website For more information.
Belonging Status of Clients
Under certain zero-rating arrangements for example sections 21(3) (j), (k) and (s), you have to decide the having a belonging status of your client, that is, regardless of whether your client has a place with a nation outside Singapore, before you can zero-rate your services. Your client can be either an individual or a business. With impact from 1 Jan 2020, the zero-rating of administrations under these sections is stretched out to administrations which legitimately advantage a GST-enrolled individual having a place in Singapore, given all different conditions indicated in the arrangements are fulfilled.
Client is an Individual
Your client will be treated as having a place in Singapore if his standard spot of home is in Singapore during the time of administration. For GST purposes, an individual ought to have just a single regular spot of habitation anytime.
The “usual place of residence” signifies:
The individual remains in that nation voluntarily and for a settled reason (for example to seek a course of study or work)
The person’s stay in that nation has some level of congruity separated from impermanent or infrequent nonattendance, and is important for the standard and routine example of his life