Billing Invoice to foreign customer in USD for service charge does include GST?
The place of supply of services is treated as made in the country where the supplier belongs. Therefore, a supply of services is treated as made in Malaysia if the supplier belongs in Malaysia. A supply of services is treated as made outside Malaysia if the supplier belongs in a country other than Malaysia. Where a supplier belongs in Malaysia, every supply of services provided by him is within the scope of GST.
Since such supply is made from Malaysia to a company who belongs in Singapore, it is treated as an export of services and subject to GST at zero rate. (ZRE)