Singapore legislation

Clause 6

of Goods and Services Tax (Amendment) Bill

Clause 6

Amendment of section 28

Section 28 of the principal Act is amended by deleting subsection (1) and substituting the following subsection:“(1) This Act shall apply in relation to taxable supplies made by the Government in the course or furtherance of a business (other than such taxable supplies as the Minister may, by order in the Gazette, prescribe) as it applies in relation to taxable supplies made by a taxable person in the course or furtherance of a business.”.

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