Singapore legislation

Clause 19

of Goods and Services Tax (Amendment) Bill

Clause 19

Amendment of section 62B

Section 62B(1) of the principal Act is amended —

(a)

by deleting paragraph (a) and substituting the following paragraphs:“(a)where the supply is a supply of services, X belongs in Singapore under section 15;

(aa)X is not a registered person;”; and

(b)

by inserting, immediately before “X” in paragraph (c)(i), the words “where the supply is a supply of services,”.

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