Singapore legislation
Clause 21
Clause 21
Validation
(1)
Every sum collected before 1 September 2022 as, or purportedly as, goods and services tax chargeable under the Goods and Services Tax Act 1993 on the value of any supply of water by the Public Utilities Board (as determined under that Act) is deemed to be and always to have been validly collected, and no legal proceedings may lie or be instituted on or after 3 July 2023 in any court on account of or in respect of any such collection by the Public Utilities Board.
(2)
Subsection (1) does not apply to any amount collected as goods and services tax on —
any amount overpaid or erroneously paid to, or erroneously collected by, the Public Utilities Board as the value for such supply of water; or
the value of any part of such supply of water, payment for which has been waived by the Public Utilities Board.