Regulation 31
Attribution of input tax to foreign and bonded warehouse supplies
of Goods and Services Tax (General) Regulations 1993
Subregulation 1
Input tax incurred by a taxable person in any prescribed accounting period on importations by or supplies to the taxable person which are used or to be used by the taxable person in whole or in part in making —
supplies outside Singapore which would be taxable supplies if made in Singapore;
supplies referred to in paragraph 1(b) or (g) of Part 1 of the Fourth Schedule to the Act outside Singapore; or
supplies which are to be disregarded under section 37 of the Act for the purposes of the Act and which would otherwise be taxable supplies,may be attributed to taxable supplies to the extent that the importations or supplies are separately identified as so used or to be used.
Subregulation 2
Every taxable person must keep such documents in such form as the Comptroller may require for the purposes of supporting any attribution of input tax to taxable supplies under this regulation.
Subregulation 3
Nothing in this regulation is to be construed as treating the supplies mentioned in paragraph (1)(a), (b) or (c) as taxable supplies for the purposes of these Regulations.