Goods and Services Tax (Amendment) Bill

The Minister may by regulations make provisions for a supply, made by a taxable person approved by the Comptroller, which comprises the treatment or processing of goods for and to a person who belongs in a country other than Singapore to be disregarded for the purposes of this Act subject to such conditions or restrictions as may be prescribed or as the Comptroller may impose for the protection of the revenue.(2) Regulations made under subsection (1) may require that another taxable person, who receives such treated or processed goods from the taxable person referred to in subsection (1), shall account for and pay the tax as if the recipient had himself supplied the goods in Singapore in the course or furtherance of his business, and as if that supply were a taxable supply.”.