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Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) (Amendment) Order 2026

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Enacted: 2026
Sections: 2

Regulation 1

Citation and commencement

This Order is the Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) (Amendment) Order 2026 and comes into operation on 1 July 2026.

Regulation 2

Amendment of paragraph 2

In the Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) Order 2010 (G.N. No. S 825/2010), in paragraph 2 —

(a)

replace sub-paragraph (a) with —“(a)sheltered homes within the meaning given by paragraph 2 of the First Schedule to the Social Residential Homes Act 2025;”; and

(b)

replace sub-paragraph (e) with —“(e)welfare homes within the meaning given by section 2(1) of the Destitute Persons Act 1989;

(f)

homes for families or individuals in crisis.”.

Common questions

What is Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) (Amendment) Order 2026?: Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) (Amendment) Order 2026 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation S466 2026, currently marked in force and first recorded in 2026.
Is Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) (Amendment) Order 2026 still in force?: Yes — Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) (Amendment) Order 2026 is currently in force.
When did Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) (Amendment) Order 2026 take effect?: Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) (Amendment) Order 2026 was first recorded in 2026.
How many regulations does Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) (Amendment) Order 2026 have?: Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) (Amendment) Order 2026 contains 2 regulations.
Where can I read the official version of Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) (Amendment) Order 2026?: The official text of Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) (Amendment) Order 2026 is published at sso.agc.gov.sg.

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