Singapore legislation

Clause 3

of Goods and Services Tax (Amendment) Bill

Clause 3

Amendment of section 21

Section 21(3) of the principal Act is amended —

(a)

by deleting paragraph (p) and substituting the following paragraph:“(p)prescribed services comprising the repair, maintenance, broking or management of any ship or aircraft;”;

(b)

by deleting the word “or” at the end of paragraph (r); and

(c)

by deleting the full-stop at the end of paragraph (s) and substituting the word “; or”, and by inserting immediately thereafter the following paragraph:“(t)prescribed services in connection with the provision of an electronic system relating to the import of goods into or the export of goods out of Singapore.”.

Read in full context — Goods and Services Tax (Amendment) Bill →