Singapore legislation
Regulation 9
of Goods and Services Tax (International Services) Order 1993
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.