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In forceAs enacted

Subsidiary Legislation

Goods and Services Tax (Non‑taxable Public Agency Supplies) (Amendment No. 4) Order 2026

The text

reg 1Citation and commencement

This Order is the Goods and Services Tax (Non‑taxable Public Agency Supplies) (Amendment No. 4) Order 2026 and comes into operation on 29 September 2026.

reg 2Amendment of Schedule

In the Goods and Services Tax (Non‑taxable Public Agency Supplies) Order 2024 (G.N. No. S 380/2024), in the Schedule —

(a)

after the supplies under Criminal Procedure Code 2010, insert —“Cross-Border Railways Act 2018Description of supplyDate1.Any supply pursuant to an application under section 30 of the Act for or to renew a railway assets operating licence or a cross‑border train service licence29 September 2026”;

(b)

under Housing and Development Act 1959, delete item 2;

(c)

after the supplies under Private Security Industry Act 2007, insert —“Professional Engineers Act 1991Description of supplyDate1.Any supply pursuant to an application for the purposes of section 15(1)(c) of the Act for an authorisation for a foreign engineer to engage in professional engineering work in collaboration with a person mentioned in section 15(1)(a) of the Act29 September 20262.Any supply pursuant to an application under section 28 of the Act for a practising certificate for a registered professional engineer (including a specialist professional engineer)29 September 20263.Any supply pursuant to an application for the purposes of section 30 of the Act for a licence to supply professional engineering services in Singapore29 September 2026”; and

(d)

under Road Traffic Act 1961, after item 18, insert —“19.Any supply pursuant to an application for the purposes of rule 19 or 20 of the Road Traffic (International Circulation) Rules (R 7) for a vehicle entry permit to bring a motor vehicle, other than an ASEAN goods vehicle or an ASEAN public service vehicle, that is not registered under the Act into Singapore by way of a relevant checkpoint29 September 202620.Any supply pursuant to an application under rule 20A of the Road Traffic (International Circulation) Rules for a vehicle entry permit to bring a motor vehicle, other than an ASEAN goods vehicle or an ASEAN public service vehicle, that is not registered under the Act into Singapore by way of any route, landing place, checkpoint or point of entry, other than a relevant checkpoint29 September 2026”.