Datalogic is pleased to announce the new MemorTM 10 mobile computer. This device is one of the most advanced and competitive devices that Datalogic has launched in recent years! Different markets, including verticals such as Retail, Manufacturing, Transport & Logistics and Healthcare will benefit from the superior performance of this state-of-the-art Android full touch PDA. Able to support multiple applications in various environments, from Retail Stores to Warehouses, from Manufacturing Plants to Field Mobility, from Pharmacies to Hospitals. Memor 10 brings the power and performance of a smartphone with the user-friendly experience of Android™ in a slim and compact device with an integrated 2D imager, fully featured and Enterprise ready. It also incorporates Datalogic’s industry-first wireless charging system for ultra-reliable contactless charging, paired (for the first time in the Mobile industry) with a 1-piece swappable battery for the best operational advantage. Memor 10 is provided with a state-of-the-art octa-core platform, featuring Android 8.1 (Oreo) with GMS; these exciting specs led to the endorsement by Google, who validated Memor 10 as one of the first mobile computers to join their ‘Android Enterprise Recommended’ program for rugged devices!
In Budget 2022, the Minister for Finance announced that the GST rate will be increased from:
• 7% to 8%, with effect from 1 Jan 2023; and
• 8% to 9%, with effect from 1 Jan 2024.
Following this, we wish to inform you that Spartan System (S) Pte Ltd will be charging Goods and Services Tax (GST) as per the guidance below.
GST Rate Change
The GST rate chargeable will be the prevailing rate at the time of supply. The time of supply will be the earlier of:
• when an invoice in respect of the supply is issued; or
• when a payment in respect of the supply is received under Sections 11, 11A, 11B and 11C of the GST Act.
If the supply takes place GST applicable
Before 1 Jan 2023 7%
Between 1 Jan to 31 Dec 2023 8%
On/after 1 Jan 2024 9%
Transitional Rule for Rate Change
IRAS has provided an e-tax guide that explains the general transitional rules applicable to transactions spanning the rate change. In summary:
Transitional rules apply to supplies that span the rate change date which may affect the GST rate chargeable. A supply spans a GST rate change when one or more of the following events take place wholly or partially on or after 1 Jan 2023:
(i) the issuance of invoice;
(ii) the receipt of payment; and/or
(iii) performance of services (in the context of insurance business, this is interpreted as policy period of insurance.)
For supplies spanning the rate change date, the transitional rules will apply to determine the GST rate chargeable on the supply as per summary below:
Invoice issued date Period of Insurance (POI) Payment before 1 Jan 2023 Payment on/after 1 Jan 2023
Before 1 Jan 2023 2022 2022 7% 7%
2022 2023 7% (for POI in 2022) or 8% (for POI in 2023)
2023 2023 8%
On/after 1 Jan 2023 2022 2022
If full payment is received or the supply is fully performed before 1 Jan 2023, the supply is subject to 7% GST. In all other circumstances, part or full value of the supply will have to be adjusted to 8% GST. A credit note will be issued for the initial invoice charged at 7% and a new tax invoice will be issued for applicable revised GST rate based on the transition rules from IRAS.