Clause 6
Amendment of section 8
of Goods and Services Tax (Amendment) Bill
BillNot in forceProvision 6 of 43
Clause 6
Section 8 of the principal Act is amended —
(a)
by inserting, immediately after subsection (1), the following subsection:“(1A) Without affecting subsection (1), tax shall be charged on any Seventh Schedule supply where it is a taxable supply made by a taxable person in the course or furtherance of any business carried on by him.”; and
(b)
by deleting subsection (2A) and substituting the following subsection:“(2A) A taxable supply is —
(a)
for subsection (1), a supply of goods or services made in Singapore other than an exempt supply; and
(b)
for subsection (1A), a Seventh Schedule supply other than an exempt supply.”.