Singapore legislation

Clause 7

of Goods and Services Tax (Amendment) Bill

Clause 7

Amendment of section 21

In section 21 of the principal Act —

(a)

in subsection (3), delete paragraph (c) and substitute —“(c)services (other than the letting on hire of any means of transport) —

(i)

supplied before 1 January 2023, and comprising the insuring or the arranging of the insurance or the arranging of the transport of passengers or goods to which any provision of paragraphs (a) and (b) applies; or

(ii)

supplied on or after 1 January 2023, and comprising —

(A)

the insuring of the transport of passengers to whom any provision of paragraph (a) applies; or

(B)

the insuring or the arranging of the insurance or the arranging of the transport of goods, to which any provision of paragraphs (a) and (b) applies;”;

(b)

in subsection (3)(e), delete “subsection (4B)” and substitute “subsections (4B) and (4E)”; and

(c)

after subsection (4D), insert —“(4E) The services referred to in subsection (3)(e) do not include any services comprising arranging or facilitating the booking of accommodation, if supplied on or after 1 January 2023.”.

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