Singapore legislation
Clause 2
Clause 2
Amendment of section 11
Section 11 of the Goods and Services Tax Act (referred to in this Act as the principal Act) is amended —
by deleting paragraphs (i) and (ii) of subsection (3) and substituting the following paragraphs:“(i)in the case of a supply of goods —
if the goods are to be removed, at the time of the removal; and (B)if the goods are not to be removed, at the time when they are made available to the person to whom they are supplied; and (ii)in the case of a supply of services, at the time when the services are performed,to the extent that the supply is covered by the goods that are removed or made available, or the services that are performed, as the case may be.”; and
by deleting paragraphs (a) and (b) of subsection (4) and substituting the following paragraphs:“(a)the invoice is issued or the consideration is received; or
where both events occur, the first of the 2 events occurs,to the extent that the supply is covered by the invoice or consideration.”.