[BR-108-GST-SG]-An Invoice that contains an GST Category code of value SR, SRCA-S, SRCA-C, ZR, SRRC, SROVR-RS, SROVR-LVG, SRLVG or NA shall contain an Universally unique Invoice identifier (UUID) (BT-SG-003)
BR-108-GST-SGcac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[contains( ' SR SRCA-S SRCA-C ZR SRRC SROVR-RS SROVR-LVG SRLVG NA',concat(' ',normalize-space(cbc:ID),' ') ) ] exists(/*/cbc:UUID)