Singapore legislation

Clause 2

of Goods and Services Tax (Amendment) Bill

Clause 2

Amendment of section 12

Section 12(8) of the Goods and Services Tax Act (referred to in this Act as the principal Act) is amended by deleting the words “section 38 applies” in paragraph (d) and substituting the words “sections 37A and 38 apply”.

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