Goods and Services Tax Act 1993 · 2020 Revised Edition · Part 3 · Imposition and Extent of Tax
15. Place where supplier or recipient of services or supplier of Seventh Schedule supplies belongs
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Subsection (3) applies for determining, in relation to any supply of services or any Seventh Schedule supply, whether the supplier belongs in one country or another.
Subsections (4) and (5) apply for determining, in relation to any supply of services, whether the recipient (including a recipient mentioned in section 14(1) or a recipient who has elected to have section 14(2) applied to the recipient) belongs in one country or another.
The supplier is treated as belonging in a country if —
the supplier has in that country a business establishment or some other fixed establishment and no such establishment elsewhere;
the supplier has no such establishment in any country but the supplier’s usual place of residence is in that country; or
the supplier has such establishments both in that country and elsewhere and the supplier’s establishment which is most directly concerned with the supply is in that country.
If the supply of services is made to an individual and received by him or her otherwise than for the purposes of any business carried on by him or her, he or she is treated as belonging in whatever country he or she has his or her usual place of residence.
business
“business” includes any trade, profession or vocation.(2) Without limiting anything else in this Act, the following are deemed to be the carrying on of a business:(a)the provision by any club, association, society, management corporation or organisation (for a subscription or other consideration) of the facilities or advantages available to its members or subsidiary proprietors, as the case may be;(b)the admission, for a consideration, of persons to any premises.(3) Where a body has objects which are in the public domain and are of a political, religious, philanthropic or patriotic nature, it is not to be treated as carrying on a business only because its members subscribe to it, if a subscription obtains no facility or advantage for the subscriber other than the right to participate in its management or receive reports on its activities.(4) Where a person, in the course or furtherance of a trade, profession or vocation, accepts any office, services supplied by the person as the holder of that office are treated as supplied in the course or furtherance of the trade, profession or vocation.(5) Anything done in connection with the termination or intended termination of a business is treated as being done in the course or furtherance of that business.(6) Subject to any order made under section 10(3), the disposition of a business as a going concern, or of its assets or liabilities (whether or not in connection with its re-organisation or winding up), is a supply made in the course or furtherance of that business.(7) In subsection (2),
Where subsection (4) does not apply, the person to whom the supply is made is treated as belonging in a country if —
either of the conditions mentioned in subsection (3)(a) or (b) is satisfied; or
the person has such establishments as are mentioned in subsection (3) both in that country and elsewhere and the person’s establishment at which, or for the purposes of which, the services are most directly used or to be used is in that country.
For the purposes of this section (but not for any other purpose) —
a person carrying on a business through a branch or agency in any country is treated as having a business establishment there; and
“usual place of residence”, in relation to a body corporate, means the place where it is incorporated or otherwise legally constituted.
The Minister may make regulations to provide for the matters by which a supplier may determine whether a customer receiving a Seventh Schedule supply belongs in Singapore.
Seventh Schedule supply
“Seventh Schedule supply” means any supply of services of a type, and made (whether or not in Singapore) in the circumstances, described in the Seventh Schedule;