Schedule 8 · Distantly taxable goods and services excluded for purposes of section 14

EIGHTH SCHEDULESection 14(3), (6) and (10)Distantly taxable goods and services excluded for purposes of section 14[Act 34 of 2021 wef 01/01/2022]Distantly taxable goods[Act 34 of 2021 wef 01/01/2022]1. The following distantly taxable goods are excluded for the purpose of section 14(1)(a)(i) and (ii):

any distantly taxable goods used or to be used exclusively in the making of taxable supplies under regulations made under section 20, unless the taxable person claiming input tax in respect of the firstmentioned supply is able to apply a fixed input tax recovery rate or formula for all input tax claimed by the taxable person.[Act 34 of 2021 wef 01/01/2022]Services[Act 34 of 2021 wef 01/01/2022]1. The following services are excluded for the purpose of section 14(1)(b)(i) and (ii):

any services the supply of which would, if the supply of the services were made by a taxable person in Singapore, be an exempt supply under section 22 and the Fourth Schedule;

any services the supply of which 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(1);

any services used or to be used exclusively in the making of taxable supplies under regulations made under section 20, unless the taxable person claiming input tax in respect of the firstmentioned supply is able to apply a fixed input tax recovery rate or formula for all input tax claimed by the taxable person;[Act 34 of 2021 wef 01/01/2022]

any services the supply of which is provided by a government of a country other than Singapore, where the supply of those services would if made by a public agency mentioned in section 28, be a supply prescribed under section 28(2A).[Act 34 of 2021 wef 01/01/2022][Act 14 of 2024 wef 30/04/2024]