Singapore legislation

Clause 17

of Goods and Services Tax (Amendment) Bill

Clause 17

Amendment of section 21

Section 21 of the principal Act is amended —

(a)

by deleting sub-paragraph (ii) of subsection (3)(j) and substituting the following sub‑paragraph:“(ii)which directly benefit —

(A)

a person who belongs in a country other than Singapore and who is outside Singapore at the time the services are performed; or

(B)

a registered person who belongs in Singapore;”;

(b)

by deleting sub-paragraph (ii) of subsection (3)(k) and substituting the following sub‑paragraph:“(ii)which directly benefit —

(A)

a person wholly in his business capacity (and not in his private or personal capacity) and who in that capacity belongs in a country other than Singapore; or

(B)

a registered person who belongs in Singapore;”;

(c)

by deleting sub-paragraph (ii) of subsection (3)(s) and substituting the following sub‑paragraph:“(ii)which directly benefit —

(A)

a person who belongs in a country other than Singapore; or

(B)

a registered person who belongs in Singapore,”;

(d)

by deleting paragraph (y) of subsection (3) and substituting the following paragraph:“(y)prescribed services supplied directly in connection with prescribed goods —

(i)

under a contract with a person who belongs in a country outside Singapore; and

(ii)

which directly benefit —

(A)

a person who belongs in a country other than Singapore; or

(B)

a registered person who belongs in Singapore,if, at the time the prescribed services are performed, the prescribed goods are —

(iii)

at an approved warehouse; or

(iv)

at any place from which they may not be removed except with the permission of the proper officer of customs (and by virtue of which the prescribed goods remain under customs control), if —

(A)

the goods have been brought to that place from an approved warehouse for the purpose of 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 involving the display of goods; and

(B)

the goods will be returned to any approved warehouse after the activity or event mentioned in sub‑paragraph (A).”; and

(e)

by inserting, immediately after subsection (9), the following subsection:“(10) This section does not apply to Seventh Schedule supplies.”.

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