Singapore legislation
Clause 13
Clause 13
Place of supply
(1)
This section shall apply for determining, for the purposes of the charge to tax, whether goods or services are supplied in Singapore.
(2)
If the supply of any goods does not involve their removal from or to Singapore, they shall be treated as supplied in Singapore if they are in Singapore and otherwise shall be treated as supplied outside Singapore.
(3)
If the supply of any goods involves their removal from Singapore, they shall be treated as supplied in Singapore and if it involves their removal to Singapore, they shall be treated as supplied outside Singapore.
(4)
A supply of services shall be treated as made —
in Singapore if the supplier belongs in Singapore; and
in another country (and not in Singapore), if the supplier belongs in that other country.
(5)
The Minister may by regulations provide, in relation to services generally or to particular services specified in the regulations, for varying the rules for determining where a supply of services is made.