Clause 3
Amendment of section 8
of Goods and Services Tax (Amendment) Bill
BillNot in forceProvision 3 of 18
Clause 3
Section 8 of the principal Act is amended by deleting subsection (2) and substituting the following subsections:“(2) A person is a taxable person for the purposes of this Act while he is or is required to be registered under this Act.
(2A)
A taxable supply is a supply of goods or services made in Singapore other than an exempt supply.”.