Singapore legislation

Clause 7

of Goods and Services Tax (Amendment) Bill

Clause 7

Amendment of section 33

Section 33 of the principal Act is amended by inserting, immediately after subsection (2), the following subsection:“(2A) For the purposes of subsection (2), goods imported by a taxable person and supplied by him as agent for a person who is not a taxable person shall be deemed to include goods which, following their import, undergo a treatment or process for the purposes of the supply.”.

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