Singapore legislation

Clause 3

of Goods and Services Tax (Amendment) Bill

Clause 3

Amendment of section 8

Section 8 of the principal Act is amended by deleting subsection (2) and substituting the following subsections:“(2) A person is a taxable person for the purposes of this Act while he is or is required to be registered under this Act.(2A) A taxable supply is a supply of goods or services made in Singapore other than an exempt supply.”.

Read in full context — Goods and Services Tax (Amendment) Bill →