Singapore legislation
Clause 7
Clause 7
Amendment of section 27
Section 27(2) of the principal Act is amended by deleting paragraph (a) and substituting the following paragraph:“(a)provide that goods imported by a taxable person in the course or furtherance of any business carried on by the taxable person (as referred to in subsection (1)(a)) may, subject to such requirements (including conditions, whether precedent or subsequent) as may be prescribed, include —
(i)
imported goods which are consigned to the taxable person as recipient in order for the taxable person to make supplies using or in relation to those goods, other than supplies referred to in section 22; or
(ii)
goods which are imported in the circumstances referred to in section 33B;”.