# BR-NG-02-GST-SG

Source: https://xmlvalid.com/rules/BR-NG-02-GST-SG

> An Invoice that contains an Invoice line (BG-25) where the Invoiced item GST category code (BT-151-GST) is "NG" shall not contain the Seller GST identifier (BT-31), the Seller tax representative GST identifier (BT-63-GST) or the Buyer GST identifier (BT-48-GST).

- Level: error
- Rule sets: PINT SG rules (Singapore) 1.4.1
- Context: `/ubl:Invoice | /cn:CreditNote`
- Test: `(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'NG'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='GST']) and (not(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'GST')]/cbc:CompanyID) and not(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'GST')]/cbc:CompanyID) and not(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'GST')]/cbc:CompanyID))) or not(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'NG'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='GST'])`

Validate a document against these rules: https://xmlvalid.com/validate