Goods and Services Tax Act 1993 · 2020 Revised Edition · Part 3 · Imposition and Extent of Tax
13. Place of supply
Feedback & supportThis section applies for determining, for the purposes of the charge to tax, whether goods or services are supplied in Singapore.
If the supply of any goods does not involve their removal from or to Singapore, they are treated as supplied in Singapore if they are in Singapore and otherwise are treated as supplied outside Singapore.
If the supply of any goods involves their removal from Singapore, they are treated as supplied in Singapore and if it involves their removal to Singapore, they are treated as supplied outside Singapore.
A supply of services is treated as made —
in Singapore if the supplier belongs in Singapore; and
in another country (and not in Singapore), if the supplier belongs in that other country.
The Minister may by regulations provide, in relation to services generally or to particular services specified in the regulations, for varying the rules for determining where a supply of services is made.