Clause 27
Amendment of section 37A
of Goods and Services Tax (Amendment) Bill
BillNot in forceProvision 27 of 43
Clause 27
Section 37A(1) of the principal Act is amended by deleting paragraphs (a) and (b) and substituting the following paragraphs:“(a)under a contract with a person who —
(i)
belongs in a country outside Singapore and is not a registered person; or
(ii)
is a registered (Seventh Schedule — pay only) person,(called in this section an overseas person); and
(b)
which directly benefits a person who —
(i)
belongs in a country outside Singapore and is not a registered person; or
(ii)
is a registered (Seventh Schedule — pay only) person,(called in this section an overseas person),”.