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In force2020 Revised Edition

Part 1 · Preliminary

1. Short title

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This Act is the Goods and Services Tax Act 1993.

Report

Part 2

Administration

Part 3

Imposition and Extent of Tax

Part 4

Credit for Input Tax Against Output Tax

Part 5

Reliefs

Part 6

Special Cases

Part 6A

Changes in Tax Charged

Part 7

Accounting and Assessments

Part 8

Board of Review

Part 9

Offences and Penalties

Part 10

Proceedings

Part 11

Collection and Enforcement

Part 12

General Provisions

Schedules