Singapore legislation
Regulation 2
of Goods and Services Tax (Non-taxable Public Agency Supplies) Order 2024
Regulation 2
Non‑taxable public agency supplies
Subregulation 1
The Act does not apply to a supply described in the Schedule (being one made under or in connection with the Act in the heading under which it is described) from and including the date specified against the supply.
Subregulation 2
Sub-paragraph (1) does not affect the operation of sub‑paragraphs (3) to (8).
Subregulation 3
The Act does not apply to the provision by the Ministry of Home Affairs of information to statutory bodies from its database.
Subregulation 4
The following supplies made by the Singapore Police Force are supplies to which the Act does not apply:
any supply in relation to a search of, or the provision of any extract from, records in connection with the commission of offences, or the issue of a Certificate of Clearance;
the comparison and identification of fingerprints.
Subregulation 5
The Act does not apply to supplies made by the Immigration & Checkpoints Authority in relation to searches of, and the provision of extracts from, records of statements made by accused persons in connection with the commission of offences.
Subregulation 6
The Act does not apply to supplies made by the Central Narcotics Bureau in relation to searches of, and the provision of extracts from, records in connection with the commission of offences.
Subregulation 6A
The Act does not apply to supplies made by the Corrupt Practices Investigation Bureau in relation to searches of reports, documents, statements, information or records in the possession of the Corrupt Practices Investigation Bureau, and the provision of copies of reports, documents, statements, plans and photographs which the Director of the Corrupt Practices Investigation Bureau permits to be provided to the public.
Subregulation 7
The following supplies made by the Judiciary are supplies to which the Act does not apply:
any supply made in relation to the conduct of court proceedings (including the enforcement and execution of court orders and judgments);
any supply made in relation to a search of, or the provision of any extract from, records of court proceedings (including the provision of transcripts or notes of evidence of the proceedings);
any supply made pursuant to an application under any of the following provisions of the Legal Profession Act 1966:
section 15(7) — for a certificate to practise pursuant to an ad hoc admission;
section 18(2) — for a provisional practising certificate;
section 25(1) — for a practising certificate.
Subregulation 7A
To avoid doubt, the supplies in sub‑paragraph (7) include any supply made in connection with any use of an electronic filing service established pursuant to either —
Order 28, Rule 2 of the Rules of Court 2021 (G.N. No. S 914/2021); or
Part 28, Rule 3 of the Family Justice (General) Rules 2024 (G.N. No. S 720/2024).
Subregulation 8
Where a public agency did not, before 30 April 2024, account for or collect tax on any supply made by it before that date, then the Act does not apply to any supply of the same description made by the public agency during the period from 30 April 2024 to 30 September 2024 (both dates inclusive).
Subregulation 9
To avoid doubt, nothing in the Schedule prevents sub-paragraph (8) from applying to any supply described in that sub-paragraph.