Regulation 1
Citation and commencement
This Order is the Goods and Services Tax (Non‑taxable Public Agency Supplies) (Amendment No. 3) Order 2026 and comes into operation on 1 July 2026.
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Goods and Services Tax (Non‑taxable Public Agency Supplies) (Amendment No. 3) Order 2026 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation S467 2026, currently marked in force and first recorded in 2026.
Citation and commencement
This Order is the Goods and Services Tax (Non‑taxable Public Agency Supplies) (Amendment No. 3) Order 2026 and comes into operation on 1 July 2026.
Amendment of paragraph 2A
In the Goods and Services Tax (Non‑taxable Public Agency Supplies) Order 2024 (G.N. No. S 380/2024), in paragraph 2A(1), after “In”, insert “paragraph 2 and”.
Amendment of Schedule
In the Goods and Services Tax (Non‑taxable Public Agency Supplies) Order 2024, in the Schedule —
under Active Mobility Act 2017, after item 1, insert —“1A.Any supply pursuant to an application under section 28J of the Act for the registration of a registrable mobility vehicle1 July 2026”;
delete Children and Young Persons Act 1993 (including the supplies thereunder);
delete Homes for the Aged Act 1988 (including the supplies thereunder);
after the supplies under Notaries Public Act 1959, insert —“Online Safety (Relief and Accountability) Act 2025Description of supplyDate1.Any supply pursuant to an appeal submitted under section 63 of the Act to the Chairperson of the Appeal Panel1 July 2026”;
after the supplies under Small Motorised Vehicles (Safety) Act 2020, insert —“Social Residential Homes Act 2025Description of supplyDate1.Any supply pursuant to an application under section 7(1) of the Act for or to renew a licence to operate a licensable social residential home1 July 2026”;
replace “Tobacco (Control of Advertisements and Sale) Act 1993” with “Tobacco and Vaporisers Control Act 1993”; and
under Tobacco and Vaporisers Control Act 1993 (as amended by sub‑paragraph (f)), in items 1 and 2, replace “Tobacco (Control of Advertisements and Sale)” with “Tobacco and Vaporisers Control”.
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