How many regulations does Goods and Services Tax (General) (Amendment No. 2) Regulations 2026 have?

Goods and Services Tax (General) (Amendment No. 2) Regulations 2026 contains 2 regulations.

Subsidiary LegislationIn force

Goods and Services Tax (General) (Amendment No. 2) Regulations 2026

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Enacted: 2026
Sections: 2

Regulation 1

Citation and commencement

These Regulations are the Goods and Services Tax (General) (Amendment No. 2) Regulations 2026.

(2)

Regulation 2(a) comes into operation on 7 July 2026.

(3)

Regulation 2(b), (c) and (d) comes into operation on 15 July 2026.

Subregulation 1

These Regulations are the Goods and Services Tax (General) (Amendment No. 2) Regulations 2026.

Subregulation 2

Regulation 2(a) comes into operation on 7 July 2026.

Subregulation 3

Regulation 2(b), (c) and (d) comes into operation on 15 July 2026.

Regulation 2

Amendment of regulation 47

In the Goods and Services Tax (General) Regulations 1993, in regulation 47 —

(a)

replace the definition of “cruise terminal” with —“ “cruise terminal” means —

(a)

the Marina Bay Cruise Centre Singapore;

(b)

the International Passenger Terminal at Singapore Cruise Centre (HarbourFront); or

(c)

the International Passenger Terminal at Harbourfront Centre,as the case may be;”;

(b)

in the definition of “cruise terminal”, in paragraph (a), insert “or” at the end;

(c)

in the definition of “cruise terminal”, in paragraph (b), replace “; or” at the end with a comma; and

(d)

in the definition of “cruise terminal”, delete paragraph (c).

Common questions

What is Goods and Services Tax (General) (Amendment No. 2) Regulations 2026?: Goods and Services Tax (General) (Amendment No. 2) Regulations 2026 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation S485 2026, currently marked in force and first recorded in 2026.
Is Goods and Services Tax (General) (Amendment No. 2) Regulations 2026 still in force?: Yes — Goods and Services Tax (General) (Amendment No. 2) Regulations 2026 is currently in force.
When did Goods and Services Tax (General) (Amendment No. 2) Regulations 2026 take effect?: Goods and Services Tax (General) (Amendment No. 2) Regulations 2026 was first recorded in 2026.
How many regulations does Goods and Services Tax (General) (Amendment No. 2) Regulations 2026 have?: Goods and Services Tax (General) (Amendment No. 2) Regulations 2026 contains 2 regulations.
Where can I read the official version of Goods and Services Tax (General) (Amendment No. 2) Regulations 2026?: The official text of Goods and Services Tax (General) (Amendment No. 2) Regulations 2026 is published at sso.agc.gov.sg.

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