Singapore legislation

Clause 6

of Goods and Services Tax (Amendment) Bill

Clause 6

Amendment of section 21B

Section 21B of the principal Act is amended —

(a)

by deleting the words “supply relating to goods” in subsection (1) and substituting the words “sale or letting on hire of goods”; and

(b)

by deleting the words “supplies relating to goods” in the section heading and substituting the words “sale or letting on hire of goods”.

Clause 6 — Goods and Services Tax (Amendment) Bill | laws.sg