Singapore legislation

Clause 6

of Goods and Services Tax (Amendment) Bill

Clause 6

Amendment of section 20

In section 20 of the principal Act, after subsection (2B), insert —“(2BA) In subsections (2A) and (2B) —

(a)

a supply includes a purported supply; and

(b)

a chain of supplies includes a chain of purported supplies, and a chain of supplies and purported supplies,and subsections (2D) to (2G) and the Ninth Schedule are to be construed accordingly.”.

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