Singapore legislation

Clause 7

of Goods and Services Tax (Amendment) Bill

Clause 7

Amendment of section 15

Section 15 of the principal Act is amended —

(a)

by inserting, immediately after the words “supply of services” in subsection (1), the words “or any Seventh Schedule supply”;

(b)

by deleting the words “of services” in subsection (3); and

(c)

by inserting, immediately after the word “services” in the section heading, the words “or supplier of Seventh Schedule supplies”.