Goods and Services Tax (Non-taxable Public Agency Supplies) Order 2024

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.

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.

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).

includes (to avoid doubt) —

the processing, consideration or evaluation, and the determination, of the application (but not anything excluded under sub-paragraph (b));

the grant, renewal or issue of the licence, permit, permission, authorisation, approval, certification, certificate, recognition or exemption, or the making of the appointment, as the case may be;

any supply in connection with the licence, permit, permission, authorisation, approval, certification, certificate, recognition, exemption or appointment (as the case may be) for which periodic fees are payable during the currency of the licence, permit, permission, authorisation, approval, certification, certificate, recognition, exemption or appointment; and

any supply for which a late payment fee is payable in connection with a grant, renewal or issue mentioned in sub-paragraph (ii), or any supply in connection with an application to extend the time to make the application; but(b)does not include —

the conduct or carrying out of any examination, test, investigation, inspection or survey for the purpose of the public agency determining the application, if a fee for the same is separately imposed from any fee for any matter in sub-paragraph (a);

the provision of or cancellation of any date, or the provision of an alternative date, for any matter mentioned in sub-paragraph (i), if a fee for the matter is separately imposed from any fee for any matter in sub-paragraph (a); and

the provision of any duplicate, copy or replacement of or evidence of the licence, permit, permission, authorisation, approval, certification, certificate, recognition, exemption or appointment.