Advance Ruling System for GST

Key Requirements

The supplier normally applies, or supplier and customer jointly, with F19, proposed facts, legal analysis and a draft ruling. Apply at least one month before the relevant return deadline; express requests need at least fifteen working days and additional fees. The application fee is S$660 including GST, with S$165 per hour beyond four hours and other stated costs. Complete-information processing targets are not guaranteed for complex cases. A ruling applies to its facts and applicant, not every business reading a published summary. Distinguish this legally binding route from ordinary technical clarification before choosing the submission.