Singapore legislation

Clause 6

of Goods and Services Tax (Amendment) Bill

Clause 6

Amendment of section 8

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.”.

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