In force2020 Revised EditionCurrent version · 2020 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
State Immunity Act 1979 · 2020 Revised Edition · Part 2 · Proceedings in Singapore by or Againstother States
13. Customs duties, etc.
Feedback & supportA State is not immune as respects proceedings relating to its liability for —
(a)
any customs duty or excise duty;
(b)
any goods and services tax; or
(c)
any tax in respect of premises occupied by it for commercial purposes.
commercial purposes
Defined · s 2
“commercial purposes” means purposes of any transactions or activities that are mentioned in section 5(3);