Singapore legislation

Regulation 66A

of Goods and Services Tax (General) Regulations

Regulation 66A

Relevant supplies of goods or services

Amended byS 620/2022 wef 31/12/2021S 895/2018 wef 01/01/2019S 620/2022 wef 31/12/2021

Subregulation 1

Amended byS 620/2022 wef 31/12/2021

The supply of any of the following is prescribed for the purpose of the definition of “relevant supply of goods or services” in section 38A(10) of the Act:

(a)

any mobile phone that —

(i)

can transmit and receive spoken messages over a cellular network (whether or not it has any other function); and

(ii)

has a screen size of 17.5 cm or less, measured diagonally from the top corner to a bottom corner, excluding the bezel,but not if, at the time the customer enters into the contract to purchase the mobile phone, the customer subscribes to a mobile subscription plan (including a renewal or extension of an existing plan) with a licensed mobile telecommunications service provider for the supply of the service mentioned in sub-paragraph (a)(i) for the mobile phone that —

(iii)

does not involve the collection of advance payments for the use of the service; and

(iv)

is provided by the supplier of the mobile phone, or a person that is related to the supplier within the meaning of section 6 of the Companies Act 1967;

(b)

any memory card that is an electronic flash memory data storage device used for storing digital information, but not any flash drive with an integrated USB interface;

(c)

any off-the-shelf software that is not customised for a particular customer and —

(i)

is stored in a compact disc or similar storage medium which is provided as part of the supply; or

(ii)

is accessible using a product or licence key, or an activation code, or a similar key or code which is provided in or on any physical packaging as part of the supply,but not if the software —

(iii)

is pre-loaded into any machinery or equipment (including any computer, whether a minicomputer, microcomputer, laptop or desktop), and supplied as part of the machinery or equipment; or

(iv)

is provided to the customer as a back-up copy of the software provided to the customer.

Subregulation 2

Amended byS 895/2018 wef 01/01/2019S 620/2022 wef 31/12/2021

In this regulation, “licensed mobile telecommunications service provider” means a person licensed under section 5 of the Telecommunications Act 1999.