Regulation 48
Tourist refund scheme
of Goods and Services Tax (General) Regulations 1993
Subregulation 1
A tourist refund scheme is established under this Part for —
the refund by a taxable person that —
is made to a tourist who departs from Singapore from an airport, or a cruise terminal on an international voyage; and
is of an amount equivalent to the tax chargeable on a supply of goods to the tourist by —
the taxable person; or
another taxable person with whom the firstmentioned taxable person is affiliated; and
the refund by the Comptroller to the taxable person who made the refund to the tourist, of the amount refunded to the tourist under sub‑paragraph (a).
Subregulation 2
To avoid doubt, this regulation does not apply where the taxable person making the refund to the tourist is acting in the capacity of an approved central refund counter operator.
Subregulation 3
In this regulation, “international voyage” means —
a voyage of a ship which, as generally advertised or marketed by or on behalf of the cruise line providing the voyage, does not terminate in Singapore; and
where, in the course of a voyage mentioned in sub‑paragraph (a), the ship returns to Singapore on one or more occasions, the portion of the voyage starting from the ship’s last departure from Singapore on that voyage,and, to avoid doubt, a voyage that is generally advertised or marketed by or on behalf of the cruise line providing the voyage as being one on a ship that terminates in Singapore is not a voyage on a ship that does not terminate in Singapore by virtue of the tourist disembarking at another country outside Singapore and not returning to Singapore on the ship.