Singapore legislation

Section 12A

of Goods and Services Tax Act 1993

Section 12A

Time of supply: transitional provision

Amended by20/2010

Despite anything in section 11, 11A, 11B or 12, the repealed sections 11 and 12 in force immediately before 1 January 2011 apply to any supply that is —

(a)

a supply of goods pursuant to which the goods are removed or made available before 1 January 2011; or

(b)

a supply of services pursuant to which the services are performed before 1 January 2011,other than any supply to which regulations made under subsection (8) of that repealed section 12 apply.

Read in full context — Goods and Services Tax Act 1993 →