Singapore legislation

Regulation 103A

of Goods and Services Tax (General) Regulations

Regulation 103A

Definition of this Part

In this Part, “container” means a box, tank or container of standard dimensions which —

(a)

is specially constructed for the safe carriage of goods;

(b)

is of permanent character and can be used more than once;

(c)

is specially designed to facilitate carriage of goods by one or more modes of transport;

(d)

is fitted with devices which enable it to be locked and sealed;

(e)

has an internal volume of at least one cubic metre; and

(f)

has conspicuous and permanent identification marks.