The IRAS released a new GST e-Tax guide yesterday on the "Logistics Service Industry" which replaces the GST guide for the "Freight Forwarding Industry". It provides a comprehensive overview of the common services provided by the logistics industry and the GST treatment.
However, certain treatment remains unclear in particular, the GST treatment of documentation fee where it relates to goods for import and where the logistics service provider is not providing any transport services, i.e., pure documentation fee. GSTax Consultancy understands that the current position adopted by the IRAS is to treat such documentation fee as standard-rated at 7%. We have feedback to the IRAS on the above.