Clause 14
Amendment of section 15
of Goods and Services Tax (Amendment) Bill
BillNot in forceProvision 14 of 43
Clause 14
Section 15 of the principal Act is amended —
(a)
by inserting, immediately after the word “recipient” in subsection (2), the words “(including a recipient mentioned in section 14(1) or a recipient who has elected to have section 14(2) applied to him)”; and
(b)
by inserting, immediately after subsection (6), the following subsection:“(7) The Minister may make regulations to provide for the matters for determining whether a customer receiving a Seventh Schedule supply belongs in Singapore.”.