What is Goods and Services Tax Act 1993?

Goods and Services Tax Act 1993 is Singapore Act, cited as Act GSTA 1993, currently marked in force and first recorded in 1993.

Is Goods and Services Tax Act 1993 still in force?

Yes — Goods and Services Tax Act 1993 is currently in force.

When did Goods and Services Tax Act 1993 take effect?

Goods and Services Tax Act 1993 was first recorded in 1993.

How many sections does Goods and Services Tax Act 1993 have?

Goods and Services Tax Act 1993 contains 130 sections.

What amends Goods and Services Tax Act 1993?

Goods and Services Tax Act 1993 has been amended by Act 25 of 1996, Act 20 of 2010, Act 52 of 2018, Act 42 of 2020, and Act 33 of 2019, and 34 others.

Where can I read the official version of Goods and Services Tax Act 1993?

The official text of Goods and Services Tax Act 1993 is published at sso.agc.gov.sg.

ActIn force

Goods and Services Tax Act 1993

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Enacted: 1993
Last amended: 2021
Sections: 139

Common questions

What is Goods and Services Tax Act 1993?: Goods and Services Tax Act 1993 is Singapore Act, cited as Act GSTA 1993, currently marked in force and first recorded in 1993.
Is Goods and Services Tax Act 1993 still in force?: Yes — Goods and Services Tax Act 1993 is currently in force.
When did Goods and Services Tax Act 1993 take effect?: Goods and Services Tax Act 1993 was first recorded in 1993.
How many sections does Goods and Services Tax Act 1993 have?: Goods and Services Tax Act 1993 contains 130 sections.
What amends Goods and Services Tax Act 1993?: Goods and Services Tax Act 1993 has been amended by Act 25 of 1996, Act 20 of 2010, Act 52 of 2018, Act 42 of 2020, and Act 33 of 2019, and 34 others.
Where can I read the official version of Goods and Services Tax Act 1993?: The official text of Goods and Services Tax Act 1993 is published at sso.agc.gov.sg.

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Singapore law

Reference: Act GSTA 1993
Version shown: English, as at 2020
Status of this text: Official text

Legislative history

You are reading the rev_ed_2020 text, which already incorporates the amendments below.

Enacted 1993. Current status: In force

Amendment history of Goods and Services Tax Act 1993
Amending instrument	Year
Act 7 of 1976	1976
Act 25 of 1996	1996
Act 7 of 1996	1996
Act 26 of 1999	1999
Act 42 of 1999	1999
Act 31 of 2000	2000
Act 33 of 2000	2000
Act 43 of 2002	2002
Act 19 of 2003	2003
Act 4 of 2003	2003
Act 50 of 2004	2004
Act 16 of 2004	2004
Act 38 of 2005	2005
Act 28 of 2007	2007
Act 33 of 2008	2008
Act 37 of 2008	2008
Act 19 of 2009	2009
Act 20 of 2010	2010
Act 15 of 2010	2010
Act 24 of 2011	2011
Act 7 of 2011	2011
Act 19 of 2012	2012
Act 2 of 2012	2012
Act 21 of 2013	2013
Act 3 of 2013	2013
Act 31 of 2014	2014
Act 5 of 2014	2014
Act 1 of 2016	2016
Act 34 of 2016	2016
Act 37 of 2017	2017
Act 52 of 2018	2018
Act 9 of 2018	2018
Act 33 of 2019	2019
Act 28 of 2019	2019
Act 40 of 2019	2019
Act 42 of 2020	2020
Act 27 of 2021	2021
Act 19/2012 wef 01/10/2012	—
Act 19/2012 wef 01/01/2012	—

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Structured from sso.agc.gov.sg. Last updated 1 Aug 2026. How we source & verify