Singapore legislation
Schedule 8
Schedule 8
SERVICES EXCLUDED FOR PURPOSES OF SECTION 14
EIGHTH SCHEDULESection 14(3), (6) and (9)SERVICES EXCLUDED FOR PURPOSES OF SECTION 141. The following services are excluded for the purpose of section 14(1)(a)(i) and (ii):
any services the supply of which would, if the supply of the services were made by a taxable person in Singapore, be an exempt supply under section 22 and the Fourth Schedule;
any services the supply of which would, if the supply of the services were made by a taxable person in Singapore, be a supply of international services which is zero‑rated under section 21(1);
any services the supply of which is attributable to taxable supplies under regulations made under section 20, unless the taxable person claiming input tax in respect of the firstmentioned supply may apply a fixed input tax recovery rate or formula for all input tax claimed by him;
any services the supply of which is provided by a government of a country other than Singapore, where the supply of those services would, if made by the Government, be a supply prescribed under section 28(1).
2. Without affecting paragraph 1, services are excluded for the purpose of section 14(1)(a)(i) and (ii) to the extent that —
such services were previously supplied by a taxable person who belongs in Singapore to the overseas supplier who subsequently supplied such services to the recipient; and
tax was charged on such previous supply to the overseas supplier, where such supply was not zero‑rated under section 21 or exempt under section 22.”.