Singapore legislation

Clause 2

of Goods and Services Tax (Amendment) Bill

Clause 2

Amendment of section 21

Section 21 of the Goods and Services Tax Act is amended —

(a)

by inserting, immediately after the words “For the purposes of subsections (3), (6),” in subsection (4), “(6AA),”;

(b)

by deleting the definition of “aircraft” in subsection (4)(a) and substituting the following definition:“ “aircraft” means any aircraft —

(i)

that is wholly used or intended to be wholly used for travel —

(A)

from a place outside Singapore to another place outside Singapore;

(B)

from a place in Singapore to a place outside Singapore; or

(C)

from a place outside Singapore to a place in Singapore; or

(ii)

that is a military aircraft;”;

(c)

by inserting, immediately after the definition of “co‑location” in subsection (4)(a), the following definition:“ “non-international aircraft” means any aircraft —

(i)

that is not wholly used or intended to be wholly used for travel —

(A)

from a place outside Singapore to another place outside Singapore;

(B)

from a place in Singapore to a place outside Singapore; or

(C)

from a place outside Singapore to a place in Singapore; and

(ii)

that is not a military aircraft;”;

(d)

by inserting, immediately after the words “subsection (3)” in subsection (5), the words “or (6AA)(a)”;

(e)

by deleting sub-paragraph (ii) of subsection (6)(b) and substituting the following sub‑paragraph:“(ii)for use as merchandise for sale by retail to persons carried on an aircraft,”;

(f)

by inserting, immediately after subsection (6), the following subsections:“(6AA) Subject to subsection (6AB) —

(a)

a supply of prescribed services is treated as a supply of international services to the extent that the supply is specifically attributable to any particular flight by a non‑international aircraft that is —

(i)

from a place outside Singapore to another place outside Singapore;

(ii)

from a place in Singapore to a place outside Singapore; or

(iii)

from a place outside Singapore to a place in Singapore; and

(b)

a supply of goods is zero-rated to the extent that the supply comprises goods which, to the Comptroller’s satisfaction, are shipped —

(i)

for use as stores or fuel on any flight by a non‑international aircraft referred to in paragraph (a); or

(ii)

for use as merchandise for sale by retail to persons carried on any flight by a non‑international aircraft referred to in paragraph (a).(6AB) Subsection (6AA) only applies if such other conditions or restrictions, if any, as may be prescribed by the Minister or as the Comptroller may impose are fulfilled.”;

(g)

by deleting paragraph (d) of subsection (6A) and substituting the following paragraph:“(d)for use as merchandise for sale by retail to persons carried on a ship,”;

(h)

by deleting the words “subsection (6) or (6A)” in subsection (8) and substituting the words “subsection (6), (6AA)(b) or (6A)”; and

(i)

by inserting, immediately after the words “subsection (6),” in subsection (8)(b), “(6AB),”.

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