Singapore legislation
Section 21A
Section 21A
Zero-rating of supply of certain tools, machinery and prototypes
(1)
Subject to such conditions as the Minister may prescribe, the supply by any taxable person of —
any prescribed tool or prescribed machinery used in the manufacture of goods;
any services directly in connection with such tool or machinery; or
any prototype of such tool or machinery,to a person who belongs in a country outside Singapore and who is not a registered person or is a registered (Seventh Schedule — pay only) person, is zero‑rated where such tool or machinery is used in Singapore for the manufacture of goods for the person who belongs in a country outside Singapore.
(2)
Where a supply of goods or services by a taxable person is zero‑rated under subsection (1), then, whether or not tax would be chargeable on the supply apart from this section —
no tax is charged on the supply; but(b)it is in all other respects treated as a taxable supply,and accordingly the rate at which tax is treated as charged on the supply is nil.
(3)
This section does not apply to Seventh Schedule supplies.