Singapore legislation

Clause 11

of Goods and Services Tax (Amendment) Bill

Clause 11

Amendment of section 38

Section 38 of the principal Act is amended by deleting subsection (4) and substituting the following subsections:“(4) Notwithstanding sections 11, 11A, 11B and 12, for the purposes of this section, a prescribed supply of goods or services shall be treated as taking place —

(a)

in the case of a prescribed supply that is a supply of goods —

(i)

if the goods are to be removed, at the time of the removal; or

(ii)

if the goods are not to be removed, at the time when they are made available to the person to whom they are supplied; or

(b)

in the case of a prescribed supply that is a supply of services, at the time when the services are performed.(4A) Section 12(1) shall not apply for determining the time when any prescribed supply of goods or services is to be treated as taking place.”.

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