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
7. Goods and services tax
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Last amended by an amending law of 2018.
A tax to be known as Goods and Services Tax is charged in accordance with the provisions of this Act on the supply of goods and services (including anything treated as such a supply) and on the importation of goods.