Singapore legislation

Regulation 66B

of Goods and Services Tax (General) Regulations

Regulation 66B

Excepted supplies of goods

Amended byS 895/2018 wef 01/01/2019

The following are prescribed as excepted supplies for the purpose of the definition of “excepted supply” in section 38A(10) of the Act:

(a)

any supply of goods for which regulations are made under section 23 of the Act for the reduction of tax chargeable on it;

(b)

any supply that may be made without payment of the tax chargeable on it, pursuant to regulations made under section 27 of the Act;

(c)

any transfer or disposal of goods for no consideration that is treated as a supply of goods by virtue of paragraph 5(1) of the Second Schedule to the Act.

Read in full context — Goods and Services Tax (General) Regulations →