# BR-48-GST-SG

Source: https://xmlvalid.com/rules/BR-48-GST-SG

> Each GST breakdown (BG-23-GST) shall have a GST category rate (BT-119-GST), except if the Invoice is not subject to GST.

- Level: error
- Rule sets: PINT SG rules (Singapore) 1.4.1
- Context: `cac:TaxTotal/cac:TaxSubtotal`
- Test: `exists(cac:TaxCategory[cac:TaxScheme/cbc:ID='GST']/cbc:Percent) or exists(normalize-space(cac:TaxCategory[cac:TaxScheme/cbc:ID='GST']/cbc:ID)='NG')`

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