Goods and Services Tax Act 1993 · 2020 Revised Edition · Part 12 · General Provisions
92. Temporary arrangements for Seventh Schedule supplies
Feedback & supportLast amended by an amending law of 2022. 2 amendments in all.
Where an agreement provides (expressly or impliedly) for a Seventh Schedule supply to be performed progressively and continuously over a period, then —
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;
if the agreement was made before 19 February 2018 — tax is not chargeable on the supply; and
if the agreement was or is made on or after 19 February 2018 but before 1 January 2020 — tax is chargeable on the supply to the extent the services are performed on or after 1 January 2020.
If any services under subsection (1)(b) are covered by an invoice issued or consideration received before 1 January 2020, the tax chargeable in relation to those services must be accounted for in the return for the accounting period in which the later of the following falls:
1 January 2020;
the day on which the person making the supply is registered in accordance with the First Schedule.
Subject to subsection (1), where an invoice for a Seventh Schedule supply was or is issued on or after 19 February 2018 but before 1 January 2020, tax is chargeable on the supply to the extent of —
the amount of the invoice received on or after 1 January 2020; or
the value of the services to which the invoice relates that are performed on or after 1 January 2020, if lower.
Subsection (3) does not apply if the whole amount of the invoice is received, or the whole of the services is performed, before 1 January 2020.
Tax chargeable under subsection (3) must be accounted for in the return for the accounting period in which the later of the following falls:
1 January 2020;
the day on which the person making the supply is registered in accordance with the First Schedule.
Subject to subsection (1), where an invoice for a Seventh Schedule supply is issued on or after 1 January 2020 —
tax is chargeable on the supply to the extent of the amount of the invoice received on or after that date; but(b)the taxable person may elect for the tax to be chargeable only to the extent of the value of the services that are performed on or after that date, if lower.
Subsection (6) does not apply if the whole amount of the invoice is received, and the whole of the services is performed, on or after 1 January 2020.
For the purposes of this section, where only a part of the services under a Seventh Schedule supply is performed, the value of the part is a value that is, in the opinion of the Comptroller, reasonably attributable to the part.
Comptroller
“Comptroller” means the Comptroller of Goods and Services Tax appointed under section 4 and includes for all purposes of this Act, except the exercise of the powers conferred upon the Comptroller by section 5(2), a Deputy Comptroller or an Assistant Comptroller;
Where the supply in subsection (1)(b), (3) or (6) spans one or more other specified changes within the meaning of section 39(3), then tax is chargeable on the chargeable value of the supply in accordance with Division 1 of Part 6A.
In this section, “chargeable value”, in relation to a supply, means the value of the services or the amount of the invoice on which tax is chargeable under subsection (1)(b), (3) or (6), as the case may be.