Clause 8

by deleting the words “(other than one from which a reverse charge supply arises)” in subsection (2);

by inserting, immediately after subsection (2), the following subsection:“(2A) Subsection (2) does not apply to the following:

a supply from which a reverse charge supply arises;

a supply which a redeliverer is treated as making under the Seventh Schedule.”;

by deleting the words “one from which a reverse charge supply arises” in subsection (3) and substituting the words “a supply mentioned in subsection (2A)(a) or (b)”;

by deleting the word “services” in subsection (3A) and substituting the words “distantly taxable goods or services”;

by deleting the words “services supplied by a person or branch mentioned in section 14(1)(a) or” in subsection (3AA) and substituting the words “a supply of distantly taxable goods or services mentioned in section 14(1)(a) or (b) or such supply made by a”;

by deleting the words “section 14(1)(a)(ii)” in subsection (3B)(a) and substituting the words “section 14(1)(b)(ii)”;

by deleting the words “a supply of services mentioned in section 14(1)(a)(ii), the branches mentioned in section 14(1)(a)(ii)” in subsection (3C) and substituting the words “a supply of distantly taxable goods mentioned in section 14(1)(a)(ii) or a supply of services mentioned in section 14(1)(b)(ii), the branches mentioned in section 14(1)(a)(ii) or (b)(ii) (as the case may be)”;

by inserting, immediately after subsection (3C), the following subsection:“(3D) A Seventh Schedule supply of goods treated as made by a redeliverer has a value that is equal to the consideration paid for the goods by the customer.”;

by deleting the words “one from which a reverse charge supply arises” in subsection (4) and substituting the words “a supply mentioned in subsection (2A)(a) or (b)”;

by inserting, immediately after subsection (4), the following subsections:“(4A) Where a person that makes a Seventh Schedule supply of goods to a customer also makes a supply of related services to the customer, the consideration for the related services is to be included as part of the consideration for the Seventh Schedule supply of goods if —

the consideration for the supply of the related services is determined by reference to those goods;

the supply of the related services is made, arranged or assisted by the supplier or underlying supplier of those goods;

the supply of the related services is directly in connection with those goods;

the supply of the related services would be zero‑rated under section 21 in the absence of this subsection; and

the supply of the related services and those goods do not form a single supply.(4B) Subsection (4A) does not apply to a redeliverer that is treated as making a supply of goods under the Seventh Schedule.(4C) Where a reverse charge supply arises from a supply of distantly taxable goods mentioned in section 14(1)(a) and the recipient also receives a supply of related services, the consideration for the related services is to be included as part of the consideration for the supply of the distantly taxable goods if —

the consideration for the supply of the related services is determined by reference to those goods;

the supply of the related services is made, arranged or assisted by the supplier of those goods;

the supply of the related services is directly in connection with those goods;

the supply of the related services 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 in the absence of this subsection; and

the supply of the related services and those goods do not form a single supply.”; and

by inserting, immediately after subsection (6), the following subsection:“(7) In this section —“redeliverer” and “underlying supplier” have the meanings given by paragraph 1(1) of the Seventh Schedule;“related services”, in relation to a Seventh Schedule supply of goods or a supply of distantly taxable goods that gives rise to a reverse charge supply, means the services provided by the supplier or underlying supplier of the goods for the purposes of —

processing and preparing the goods for transportation and delivery; and

delivering the goods, or arranging or assisting in the delivery of the goods, including insurance and transportation.”.