Singapore legislation
Regulation 10
of Goods and Services Tax (International Services) Order 1993
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.