Singapore legislation

Clause 2

of Goods and Services Tax (Amendment) Bill

Clause 2

Amendment of section 21

Section 21(3) of the Goods and Services Tax Act (referred to in this Act as the principal Act) is amended —

(a)

by deleting the word “or” at the end of paragraph (t); and

(b)

by deleting the full-stop at the end of paragraph (u) and substituting a semi-colon, and by inserting immediately thereafter the following paragraphs:“(v)the supply (including the letting on hire) of any air container or sea container, which is used or to be used for the international transportation of goods and which complies with such other requirements as may be prescribed; or

(w)

prescribed services comprising the repair, maintenance or management of any air container or sea container, which is used or to be used for the international transportation of goods and which complies with such other requirements as may be prescribed.”.

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