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Goods and Services Tax Act 1993. 2020 REVISED EDITION. This revised edition incorporates all amendments up to and including 1 December 2021 and comes into operation on 31 December 2021. An Act to provide for the imposition and collection of goods and services tax and for matters connected therewith.
2.—(1) In this Act, unless the context otherwise requires — “account with the electronic service”, in relation to any person, means a computer account within the electronic service
(2) In the application of the Customs Act 1960, by virtue of section 26 of the Act, to any goods which are not subject to either customs duty or excise duty, such goods shall be construed as being under “customs control” within the meaning of section 3(2) of the Customs Act 1960 —
36 Commodity, futures or securities markets and exchanges. 37A Process applied to or carried out on goods of a person belonging in a country other than Singapore. 37B Refining of goods into investment precious metals. 38 Customers to account for tax on certain supplies. 38A Customers to account for tax on relevant supplies of goods or services.
The scope of GST is provided for under Section 7 of the GST Act. GST is imposed on: 1) the supply of goods and services in Singapore and 2) the importation of goods into Singapore. 3.1 GST on the Supply of Goods and Services in Singapore 3.1.1 For GST to be chargeable on a supply of goods or services, the following four
15 lip 2024 · Whether the place of supply of services provided by an overseas company to a Singapore customer in a specific set of business and contractual arrangements is considered to be made in Singapore; and. This e-Tax guide replaces the e-Tax guide “GST: Advance Ruling System” published on 2 Apr 2012.
1 sty 2024 · IRAS e-Tax Guide. GST: Time of Supply Rules (Fourth Edition) . Published by Inland Revenue Authority of Singapore. Published on 1 Jan 2024. First edition on 31 Dec 2013 Second edition on 11 Sep 2019 Third edition on 3 Aug 2022.
