Singapore legislation

Clause 18

of Goods and Services Tax (Amendment) Bill

Clause 18

Amendment of section 21A

Section 21A of the principal Act is amended —

(a)

by inserting, immediately after the words “registered person” in subsection (1), the words “or is a registered (Seventh Schedule — pay only) person”; and

(b)

by inserting, immediately after subsection (2), the following subsection:“(3) This section does not apply to Seventh Schedule supplies.”.

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