Regulation 1
Citation
This Order is the Goods and Services Tax (International Services) Order 1993.
/akn/sg/act/sub_leg/1993/GSTA-OR1
Goods and Services Tax (International Services) Order 1993
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1993
- Sections
- 11
Quick answer
About this subsidiary legislation
Goods and Services Tax (International Services) Order 1993 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation GSTA-OR1 1993, currently marked in force and first recorded in 1993.
Regulation 2
Prescribed financial services
The services specified in the First Schedule are prescribed for the purposes of section 21(3)(h) of the Act.
Regulation 3
Prescribed services
The services specified in the Second Schedule are prescribed for the purposes of section 21(3)(k) of the Act.
Regulation 4
Prescribed services relating to ships and aircraft, and goods carried in ships and aircraft
The services specified in the Third Schedule are prescribed for the purposes of section 21(3)(l) of the Act.
Regulation 5
Prescribed conditions
The conditions specified in the Fourth Schedule are prescribed for the purposes of section 21(3)(r) of the Act.
Regulation 6
Prescribed telecommunication services
The services specified in the Fifth Schedule are prescribed for the purposes of section 21(3)(q) of the Act.
Regulation 7
Prescribed services comprising repair, etc., of ships and aircraft
The services specified in the Sixth Schedule are prescribed for the purposes of section 21(3)(p) of the Act.
Regulation 8
Prescribed services in connection with provision of electronic system relating to import and export of goods
The services specified in the Seventh Schedule are prescribed for the purposes of section 21(3)(t) of the Act.
Regulation 9
Prescribed requirements and services relating to air and sea containers
Subregulation 1
The requirements specified in Part 1 of the Eighth Schedule in relation to air containers and sea containers are prescribed for the purposes of section 21(3)(v) and (w) of the Act.
Subregulation 2
The services specified in Part 2 of the Eighth Schedule are prescribed for the purposes of section 21(3)(w) of the Act.
Regulation 10
Supplies relating to prescribed goods stored in approved warehouses under Specialised Warehouses Scheme
Subregulation 1
The services specified in Part 1 of the Ninth Schedule are prescribed for the purposes of section 21(3)(y) of the Act.
Subregulation 2
The goods specified in Part 2 of the Ninth Schedule are prescribed for the purposes of sections 21(3)(y) and 21C of the Act.
Regulation 11
Prescribed services relating to international flights
The services specified in the Tenth Schedule are prescribed for the purposes of section 21(6AA)(a) of the Act.
Common questions
- What is Goods and Services Tax (International Services) Order 1993?
- Goods and Services Tax (International Services) Order 1993 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation GSTA-OR1 1993, currently marked in force and first recorded in 1993.
- Is Goods and Services Tax (International Services) Order 1993 still in force?
- Yes — Goods and Services Tax (International Services) Order 1993 is currently in force.
- When did Goods and Services Tax (International Services) Order 1993 take effect?
- Goods and Services Tax (International Services) Order 1993 was first recorded in 1993.
- How many regulations does Goods and Services Tax (International Services) Order 1993 have?
- Goods and Services Tax (International Services) Order 1993 contains 11 regulations.
- Where can I read the official version of Goods and Services Tax (International Services) Order 1993?
- The official text of Goods and Services Tax (International Services) Order 1993 is published at sso.agc.gov.sg.