Clause 2
Amendment of section 21
of Goods and Services Tax (Amendment) Bill
Section 21 of the Goods and Services Tax Act (referred to in this Act as the principal Act) is amended —
by deleting the word “or” at the end of subsection (3)(v);
by deleting the full-stop at the end of paragraph (w) of subsection (3) and substituting the word “; or”, and by inserting immediately thereafter the following paragraph:“(x)the supply (including the letting or hire) of qualifying aircraft parts that are certified as airworthy by —
in relation to an aircraft that is not a military aircraft, a person certificated by a national civil aviation authority; and
in relation to a military aircraft, the government owning that aircraft.”;
by deleting the definition of “aircraft” in subsection (4)(a) and substituting the following definition:“ “aircraft” means —
any aircraft which is not used or intended to be used for recreation or pleasure; or
any aircraft used or intended to be used for recreation or pleasure if it is wholly used or intended to be wholly used for travel —
from a place outside Singapore to another place outside Singapore;
from a place in Singapore to a place outside Singapore; or
from a place outside Singapore to a place in Singapore;”; and
by inserting, immediately after the definition of “co-location” in subsection (4)(a), the following definition:“ “qualifying aircraft parts” means such parts and equipment as are designed and built for exclusive use on an aircraft;”.