Singapore legislation

Clause 3

of Goods and Services Tax (Amendment) Bill

Clause 3

Amendment of section 20

Section 20(2) of the principal Act is amended by inserting, immediately after paragraph (a), the following paragraph:“(aa)supplies permitted to be made under section 27 or regulations made under section 27 without payment of the tax chargeable on the supplies;”.

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