Currently, the digital services you purchase from Singapore’s local businesses are subject to GST, whereas those you buy from overseas businesses are not chargeable for GST.
With Overseas Vendor Registration (OVR) regime from 1 Jan 2020, overseas digital service providers with a yearly global turnover of more than S$1 million, who sell more than S$100,000 worth of digital services in Singapore are required to register for GST and charge GST.
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