Singapore legislation

Clause 8

of Goods and Services Tax (Amendment) Bill

Clause 8

Amendment of section 37

Section 37(4) of the principal Act is amended by deleting the words “an auction, an exhibition or other similar event” in paragraph (a)(ii) and substituting the words “the repair of, maintenance of or performance of any other similar service on the goods, or for the purpose of an auction, an exhibition or any other similar event”.