Singapore legislation

Clause 28

of Goods and Services Tax (Amendment) Bill

Clause 28

Amendment of section 37B

Section 37B(1) of the principal Act is amended by deleting sub‑paragraph (i) of paragraph (b) and substituting the following sub‑paragraph:“(i)goods are consigned by a person who —

(A)

belongs in a country outside Singapore and is not a registered person; or

(B)

is a registered (Seventh Schedule — pay only) person,(called in this section an overseas person) to an approved person for refining into any investment precious metal by an approved refiner (including where the approved person is also the approved refiner); and”.

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