In forceAmended2020 Revised EditionCurrent version · 2020 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
Goods and Services Tax Act 1993 · 2020 Revised Edition · Part 3 · Imposition and Extent of Tax
12A. Time of supply: transitional provision
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Last amended by an amending law of 2010.
Despite anything in section 11, 11A, 11B or 12, the repealed sections 11 and 12 in force immediately before 1 January 2011 apply to any supply that is —
(a)
a supply of goods pursuant to which the goods are removed or made available before 1 January 2011; or
(b)
a supply of services pursuant to which the services are performed before 1 January 2011,other than any supply to which regulations made under subsection (8) of that repealed section 12 apply.