Clause 8

Tax shall be charged on any supply of goods or services made in Singapore where it is a taxable supply made by a taxable person in the course or furtherance of any business carried on by him.

A person who makes or intends to make taxable supplies is a taxable person while he is or is required to be registered under this Act; and a taxable supply is a supply of goods or services made in Singapore other than an exempt supply.

Tax on any supply of goods or services is a liability of the person making the supply and (subject to provisions on accounting and payment) becomes due at the time of supply.

Tax on the importation of goods shall be charged, levied and payable as if it were customs duty and as if all goods imported into Singapore are dutiable and liable to customs duty.