Singapore legislation
Regulation 3
of Goods and Services Tax (International Arrangements Relief) Notification 1994
Regulation 3
Relief granted
The organisations or persons (as the case may be) specified in the second column of the Schedule are granted relief from the payment of goods and services tax on the goods specified in the third column of the Schedule, subject to —
(a)
the conditions specified in the fourth column of the Schedule; and
(b)
any further condition as the Director‑General may, with the approval of the Minister, impose in any particular case.