Singapore legislation

Clause 4

of Goods and Services Tax (Amendment) Bill

Clause 4

Amendment of section 21

Section 21 of the principal Act is amended —

(a)

by deleting the word “or” at the end of subsection (3)(o);

(b)

by deleting the full-stop at the end of paragraph (p) of subsection (3) and substituting the word “; or”, and by inserting immediately thereafter the following paragraph:“(q)prescribed services comprising the provision of any means of telecommunication transmitted —

(i)

from a place outside Singapore to another place outside Singapore;

(ii)

from a place in Singapore to a place outside Singapore; or

(iii)

from a place outside Singapore to a place in Singapore.”;

(c)

by deleting the words “regulations made under subsection (6) or (7)” in subsection (8) and substituting the words “subsection (6) or regulations made under subsection (7)”; and

(d)

by inserting, immediately after the word “Singapore” in the seventeenth line of subsection (8), the words “and the goods shall be liable to seizure”.

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