Singapore legislation

Clause 17

of Goods and Services Tax (Amendment) Bill

Clause 17

Amendment of Third Schedule

The Third Schedule to the principal Act is amended —

(a)

by deleting paragraphs 2 and 6;

(b)

by deleting the words “or in the case of the import of goods at the rate of exchange determined by the Director-General of Customs at the time applicable under the Customs Act (Cap. 70) for the calculation of customs or excise duties and valuation” in paragraph 11(1);

(c)

by deleting the words “approved exclusively for residential purposes under the Planning Act (Cap. 232)” in paragraph 13 and substituting the words “which is used or to be used principally for residential purposes”; and

(d)

by renumbering paragraph 13 as sub-paragraph (1) of that paragraph, and by inserting immediately thereafter the following sub-paragraph:“(2) For the purpose of sub-paragraph (1), the Minister may, by order published in the Gazette, provide that any building, flat or tenement is to be included, or is not to be included, as a building, flat or tenement used or to be used principally for residential purposes.”.

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