Goods and Services Tax Act 1993 · 2020 Revised Edition · Part 5 · Reliefs
21A. Zero-rating of supply of certain tools, machinery and prototypes
Feedback & supportLast amended by an amending law of 2018. 3 amendments in all.
Subject to such conditions as the Minister may prescribe, the supply by any taxable person of —
any prescribed tool or prescribed machinery used in the manufacture of goods;
any services directly in connection with such tool or machinery; or
any prototype of such tool or machinery,to a person who belongs in a country outside Singapore and who is not a registered person or is a registered (Seventh Schedule — pay only) person, is zero‑rated where such tool or machinery is used in Singapore for the manufacture of goods for the person who belongs in a country outside Singapore.
Where a supply of goods or services by a taxable person is zero‑rated under subsection (1), then, whether or not tax would be chargeable on the supply apart from this section —
no tax is charged on the supply; but(b)it is in all other respects treated as a taxable supply,and accordingly the rate at which tax is treated as charged on the supply is nil.
[Deleted by Act 34 of 2021 wef 01/01/2023]