Clause 20

Seventh Schedule supplies of goods;

new Seventh Schedule supplies of services;

supplies of distantly taxable goods that give rise to reverse charge supplies,the person has reasonable grounds for believing that the person will be liable on 1 January 2023 to be registered —

by virtue of paragraph 1(1)(b) of the First Schedule;

by virtue of paragraph 1A(1)(b) of the First Schedule; or

by virtue of paragraph 1B(1)(b) of the First Schedule,the person must notify the Comptroller of that fact within the period between 1 September 2022 and 1 October 2022 (both dates inclusive), or within such longer time as the Comptroller may allow, and the Comptroller must register the person with effect from 1 January 2023.(4) Where, during the period from 24 September 2022 to 31 December 2022 (both dates inclusive), as a result of the inclusion in the total value of a person’s taxable supplies of the values of the following supplies of the person:

Seventh Schedule supplies of goods;

new Seventh Schedule supplies of services;

supplies of distantly taxable goods that give rise to reverse charge supplies,the person has reasonable grounds for believing that the person will be liable on 1 January 2023 to be registered —

by virtue of paragraph 1(1)(b) of the First Schedule;

by virtue of paragraph 1A(1)(b) of the First Schedule; or

by virtue of paragraph 1B(1)(b) of the First Schedule,the person must notify the Comptroller of that fact no later than 31 January 2023, or within such longer time as the Comptroller may allow, and the Comptroller must register the person with effect from 1 February 2023 or from such earlier date as may be agreed between the Comptroller and that person.(5) In this section, “new Seventh Schedule supply of services” means a Seventh Schedule supply of services other than the following:

services that are supplied over the Internet or other electronic network and the nature of which renders the supply essentially automated with minimal or no human intervention, and impossible without the use of information technology, including —

any digital product;

any software or software update;

any image, text or information, or the making available of any database;

any music, film or game;

any distance teaching through any pre‑recorded medium or electronic learning;

any website supply, web hosting, or automated or digital maintenance of any programme;

any service providing or supporting a business or personal presence on any electronic network;

any search engine or automated helpdesk service;

any listing service for the right to put goods or services for sale on any online market or auction house;

any live streaming service;

any advertising service on any intangible media platform (whether or not the advertisement is intended to be substantially promulgated in Singapore); and

any support service performed, through electronic means, for arranging or facilitating the completion of underlying transactions;

services (the firstmentioned services), not being services mentioned in paragraph (a), that are supplied in all the following circumstances:

a person makes or is treated under the Seventh Schedule as making a supply of services mentioned in paragraph (a);

the supply of the firstmentioned services is made in the course of making the supply of the services mentioned in sub‑paragraph (i);

the supply of the firstmentioned services is ancillary to the supply of the services mentioned in sub‑paragraph (i);

the Comptroller has, upon an application by the person, notified the person that the Comptroller is satisfied that the supply of the firstmentioned services is within sub‑paragraphs (ii) and (iii).”.