Goods and Services Tax Act 1993

holds any goods, intellectual property rights or licence to use any intellectual property rights, on trust for the business of

persons carrying on the business in partnership; or(ii)a person that is a club, an association, a society or an organisation;

has no interest in the goods, rights or licence other than that by reason of the office and legal title as trustee; and(c)has no duty to perform in relation to the goods, rights or licence, other than to act in accordance with instructions given by the persons or person (as the case may be) for any supply relating to the goods, rights or licence;

belongs in a country other than Singapore and is registered under this Act by virtue of

paragraph 1A of the First Schedule; or(ii)paragraph 8(1)(c) of the First Schedule; and(b)is an approved person under section 28A;

belongs in a country other than Singapore and is registered under this Act by virtue of

paragraph 1A of the First Schedule; or(ii)paragraph 8(1)(c) of the First Schedule; and(b)is not an approved person under section 28A;

is a taxable person by virtue of paragraph 1A of the First Schedule; or(b)is registered under this Act by virtue of paragraph 8(1)(c) of the First Schedule;

it is expressed as a unit;

it is designed to be fungible;

it is not denominated in any currency, and is not pegged by its issuer to any currency;

it can be transferred, stored or traded electronically;

it is, or is intended to be, a medium of exchange accepted by the public, or a section of the public, without any substantial restrictions on its use as consideration.

money;

anything which, if supplied, would be an exempt supply under Part 1 of the Fourth Schedule for a reason other than being a supply of one or more digital representations of value having the characteristics mentioned in subsection (1);

anything which

gives an entitlement to receive, or an entitlement to direct the supply of, goods or services from a specific person or persons; and(ii)ceases to function as a medium of exchange after the entitlement has been used.

add to the characteristics, or modify or remove any characteristic, in subsection (1) of digital payment tokens for the purposes of this Act, whether generally or for specific circumstances;

add to the exclusions, or modify or remove any exclusion, in subsection (2).

the provision by any club, association, society, management corporation or organisation (for a subscription or other consideration) of the facilities or advantages available to its members or subsidiary proprietors, as the case may be;

the admission, for a consideration, of persons to any premises.

authorise any suitably qualified officer of the Inland Revenue Authority of Singapore charged with duties of investigation to exercise any power in sections 83A, 83E, 83F, 83G, 83H, 83J and 84(1A), (1B), (1C) and (1D); and(b)authorise any officer of customs under the Customs Act 1960 to exercise any power in sections 83E (except subsection (2)), 83F and 83G.

must regard and deal with all documents, information, returns and assessments relating to the business, the value of the supply of any goods and services, or the income of any taxable person as secret and confidential; and(b)may be required by the Minister to make and subscribe a declaration to that effect in the form determined by the Minister before the Comptroller or a Magistrate.

communicates or attempts to communicate such information or anything contained in such documents, returns or copies to any person; or(b)suffers or permits any person to have access to any such information or to anything contained in such documents, returns or copies,shall be guilty of an offence.

for the purpose of carrying into effect the provisions of this Act; or(b)in order to institute a prosecution, or in the course of a prosecution, for any offence committed in relation to goods and services tax, income tax and customs and excise duties.

the Comptroller of Income Tax;

the Director-General of Customs;

the Commissioner of Estate Duties;

the Comptroller of Property Tax;

the Chief Assessor;

the Commissioner of Stamp Duties.

that may be required by the law enforcement agency for the purpose of an investigation or prosecution of a person for an offence specified in the First or Second Schedule to the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992; or(b)that the Comptroller has reasonable grounds to suspect affords evidence of the commission of such an offence.

the head of a law enforcement agency to whom any information is furnished under subsection (6A) for the purpose mentioned in subsection (6A)(a);

any person under the command of the head of the law enforcement agency;

any person to whom information is disclosed in compliance with this subsection,must not disclose to any other person such information except where it is necessary for that same purpose, and any person in paragraph (a), (b) or (c) who contravenes this subsection shall be guilty of an offence.

may furnish to

the chief executive officer of the Inland Revenue Authority of Singapore established under section 3 of the Inland Revenue Authority of Singapore Act 1992; or(ii)an officer duly authorised by the chief executive officer,any information required for the performance of the official duties of the chief executive officer or authorised officer in administering any of the public schemes specified in Part 1 of the Sixth Schedule; and(b)may allow the chief executive officer or authorised officer such access to any records or documents as may be necessary for the performance of those official duties.

must make and subscribe a declaration of secrecy in accordance with subsection (1)(b);

must not disclose to any person, or allow any person access to, anything contained in the records or documents; and(c)must not use or make any copy of the records or documents or anything contained in the records or documents, other than for the purpose of the audit mentioned in subsection (6CA).

in relation to the Singapore Police Force, the Commissioner of Police;

in relation to the Commercial Affairs Department, the Director;

in relation to the Central Narcotics Bureau, the Director;

in relation to the Corrupt Practices Investigation Bureau, the Director; and(e)in relation to any other law enforcement agency, its head or equivalent;

the Singapore Police Force;

the Commercial Affairs Department;

the Central Narcotics Bureau;

the Corrupt Practices Investigation Bureau; and(e)any other department of the Government charged with the responsibility of investigating any offence specified in the First or Second Schedule to the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992.

for subsection (1), a supply of goods or services made in Singapore other than an exempt supply; and(b)for subsection (1A), a Seventh Schedule supply other than an exempt supply.

“supply” in this Act includes all forms of supply and reverse charge supplies, but not anything done otherwise than for a consideration;

anything which is not a supply of goods but is done for a consideration (including, if so done, the granting, assignment or surrender of any right) is a supply of services.

that it is treated as a supply of goods and not as a supply of services;

that it is treated as a supply of services and not as a supply of goods; or(c)that it is treated as neither a supply of goods nor a supply of services.

the person making the supply issues an invoice or receives any consideration in respect of it; or(b)where both events occur, the first of the 2 events occurs,to the extent that the supply is covered by the invoice or consideration.

a supply of goods consisting of the grant, assignment or surrender of any interest in or right over land (other than the grant of a tenancy or lease where the whole or part of the consideration for that grant is payable periodically and attributed to separate periods of the term of the tenancy or lease);

a supply of goods or services made by a person who applies to the Comptroller for this subsection to apply in determining when the person’s supplies of goods or services take place, and the Comptroller allows the person’s application; or(c)a supply of goods made by an agent that is treated under section 33(2) as a supply by the agent as principal,then, unless subsection (4) applies, the supply is treated for the purposes of this Act as taking place as follows:

in the case of a supply of goods

if the goods are to be removed, at the time of the removal; and(ii)if the goods are not to be removed, at the time when they are made available to the person to whom they are supplied; and(e)in the case of a supply of services, at the time when the services are performed,to the extent that the supply is covered by the goods that are removed or made available, or the services that are performed, as the case may be.

the invoice is issued or the consideration is received; or(b)where both events occur, the first of the 2 events occurs,to the extent that the supply is covered by the invoice or consideration.

the person making the supply issues an invoice or receives any consideration in respect of it; or(b)where both events occur, the first of the 2 events occurs,to the extent that the supply is covered by the invoice or consideration.

the taxable person making the supply issues an invoice or receives any consideration in respect of it; or(b)where both events occur, the first of the 2 events occurs,to the extent that the supply is covered by the invoice or consideration.

where the goods are transferred or disposed of as specified in that paragraph for no consideration, when the goods are transferred or disposed of as specified in that paragraph; and(b)where the goods are transferred or disposed of as specified in that paragraph for a consideration, in accordance with section 11(2) or (3), as the case may be.

where the goods are appropriated to the use mentioned in that paragraph for no consideration, on the last day of the supplier’s prescribed accounting period, or of each such accounting period, in which the goods are used or made available for the use; and(b)where the goods are appropriated to the use mentioned in that paragraph for a consideration, in accordance with section 11(2) or (3), as the case may be.

the invoice is issued or the consideration is received; or(b)where both events occur, the first of the 2 events occurs.

but for this subsection, the supply would under section 11(2) be treated as taking place after the date on which the person is, or is required to be, registered under this Act; and(b)prior to that date

in the case of a supply of goods

if the goods are to be removed, they had been removed; or(B)if the goods are not to be removed, they had been made available to the other person; or(ii)in the case of a supply of services, the services had been performed,then the person making the supply must, if the other person so requests, treat the supply as taking place when the goods were removed or made available, or the services were performed (as the case may be), and the supply is so treated for the purposes of this Act.

in the case of a supply of goods

if the goods are to be removed, they are removed; or(ii)if the goods are not to be removed, they are made available to the person to whom they are supplied; or(b)in the case of a supply of services, the services are performed,then the supply is treated as taking place at the end of 12 months after the goods have been removed or made available, or the services have been performed (as the case may be), to the extent that it is not covered by any invoice already issued or consideration already received.

a person making a supply of goods or services also makes a supply of financial services referred to in paragraph 1 of Part 1 of the Fourth Schedule to the recipient of the goods or services in respect of the supply of the goods or services; and(b)the financial services provide for payment by instalments,then the supply of the goods or services is treated as wholly taking place at the time when

the invoice in respect of the first instalment is issued or the first instalment is paid; or(d)where both events occur, the first of the 2 events occurs.

a taxable person

in the case of a supply of goods

if the goods are to be removed, allows their removal; or(B)if the goods are not to be removed, makes them available to the person to whom they are supplied; or(ii)in the case of a supply of services, performs the services,as the case may be, whether on a single occasion or on different occasions;

the taxable person then ceases to be a taxable person; and(c)no invoice or consideration covering the whole of the supply has been issued or received (as the case may be) by the taxable person prior to the date when the person ceases to be a taxable person,the supply of goods or services is treated as taking place on the day immediately before the day the person ceases to be a taxable person, to the extent that it is not covered by any invoice already issued or consideration already received.

any supply of goods referred to in section 11(3)(a) or (c); or(b)any supply of goods or services made by a person whose application has been allowed by the Comptroller under section 11(3)(b).

the person or branch mentioned in section 14(1) that in fact supplies the services to the recipient issues an invoice, or the recipient pays any consideration for those services; or(b)where both events occur, the first of the 2 events occurs,to the extent that the supply of services is covered by the invoice or consideration.

the date on which the supply in fact made to the recipient and giving rise to that reverse charge supply is entered into the books of account or other records of the recipient; and(b)the date on which the recipient pays any consideration for that supply,to the extent that the supply of services is covered by the entry or consideration.

a supply of services mentioned in section 14(1)(a)(i) that is between connected persons within the meaning of paragraph 3 of the Third Schedule;

a supply of services mentioned in section 14(1)(a)(ii); or(c)a supply of services mentioned in section 30(1A),then the reverse charge supply takes place at the end of 12 months after the services have been performed, to the extent that it is not covered by any invoice already issued or consideration already paid.

the recipient is a taxable person receiving services mentioned in section 14(1);

but for this subsection, the reverse charge supply would be treated under this section as taking place after the date on which the recipient becomes a taxable person; and(c)the Comptroller is satisfied that the services had been performed prior to that date,then the recipient may treat the reverse charge supply as taking place when the services in paragraph (a) were performed (to the extent of the performance), and the reverse charge supply is so treated for the purposes of this Act.

services are in fact performed by the person or branch mentioned in section 14(1)(a), whether on a single occasion or on different occasions;

the recipient then ceases to be a taxable person; and(c)no invoice or consideration covering the whole of the supply has been issued or paid (as the case may be) before the recipient ceases to be a taxable person,the reverse charge supply is treated as taking place on the day immediately before the day the recipient ceases to be a taxable person, to the extent that it is not covered by any invoice already issued or consideration already paid.

a longer period (mentioned in section 20(4) for the purposes of the adjustment of input tax claims of the recipient) is applicable under this Act to a recipient; and(b)the recipient satisfies such other criteria as the Comptroller may specify,then

the recipient may elect to treat its reverse charge supplies that would (but for this subsection) take place in the longer period, as taking place on the day immediately after the last day of the longer period; and(d)if the recipient makes such an election and ceases on any day in a longer period to be a taxable person (called in this paragraph the day of cessation), the reverse charge supplies of the recipient that would (but for this subsection) take place in the longer period but before the day of cessation, are treated as taking place on the day immediately before the day of cessation.

by directing that those supplies be treated as taking place

at times or on dates determined by or by reference to the occurrence of some event described in the direction; or(ii)at times or on dates determined by or by reference to the time when some event so described would in the ordinary course of events occur,the resulting times or dates being in every case earlier than would otherwise apply; or(b)by directing that those supplies (to the extent that they are not treated as taking place at the time any invoice is issued or any consideration is received or paid in respect thereof) be treated as taking place

at the beginning of the relevant working period (as defined in the taxable person’s case in and for the purposes of the direction); or(ii)at the end of the relevant working period (as so defined).

make provision with respect to the time at which (despite sections 11, 11A, 11B, 11C and 38(4)) a supply is treated as taking place in cases where

it is a supply of goods or services for a consideration the whole or part of which is determined or payable periodically, or from time to time, or at the end of any period;

it is a supply of goods for consideration the whole or part of which is determined at the time when the goods are appropriated for any purpose; or(iii)there is a supply to which sections 27, 37A, 38 and 38A apply; and(b)prescribe when consideration for a supply of goods or services of a specified type, or provided in a specified manner, is to be regarded as having been received or paid.

in Singapore if the supplier belongs in Singapore; and(b)in another country (and not in Singapore), if the supplier belongs in that other country.

services are

supplied by a person who belongs in a country other than Singapore, and received by a person (called in this section the recipient) who

belongs in Singapore;

is a registered person, or is not a registered person but is liable to be registered under paragraph 1 or 1B of the First Schedule; and(C)is not receiving the services as an individual in the private or personal capacity of the individual; or(ii)supplied by a branch of a person in a country other than Singapore through which the person carries on any business, and received by a branch of the person in Singapore through which the person (called in this section the recipient) carries on any business; and(b)the recipient is not entitled to credit for the full amount of the recipient’s input tax under sections 19 and 20 for the prescribed accounting period or longer period mentioned in section 20(4)(b) in which the services are received.

the supplier has in that country a business establishment or some other fixed establishment and no such establishment elsewhere;

the supplier has no such establishment in any country but the supplier’s usual place of residence is in that country; or(c)the supplier has such establishments both in that country and elsewhere and the supplier’s establishment which is most directly concerned with the supply is in that country.

either of the conditions mentioned in subsection (3)(a) or (b) is satisfied; or(b)the person has such establishments as are mentioned in subsection (3) both in that country and elsewhere and the person’s establishment at which, or for the purposes of which, the services are most directly used or to be used is in that country.

a person carrying on a business through a branch or agency in any country is treated as having a business establishment there; and(b)“usual place of residence”, in relation to a body corporate, means the place where it is incorporated or otherwise legally constituted.

a supply of services mentioned in section 14(1)(a)(ii); or(b)a supply of services mentioned in section 30(1A),then, for the purpose of determining the value of the reverse charge supply, any of the following that is included as part of the consideration for the services in fact supplied may be deducted:

any salary or wages relating to the employees of (as the case may be) the branch or member of the group outside Singapore making the supply of services;

interest;

any proportionate amount of mark-up in respect of such salary or wages and interest in paragraphs (c) and (d), respectively.

subject to paragraph (b), the value of the goods is the aggregate of the following:

the value of the goods determined in accordance with such method of valuation as may be prescribed pursuant to section 22 of the Customs Act 1960; and(ii)so far as not already included in the value referred to in sub‑paragraph (i), all taxes, duties and other charges levied either outside or, by reason of importation, within Singapore (except goods and services tax);

subject to the Third Schedule, where goods from outside Singapore enter Singapore under customs control and one or more supplies of those goods involve

the goods being removed from a place under such customs control; or(ii)the goods being made available while under such customs control,the value of the goods is the aggregate of the following:

the value of the last of such supplies; and(iv)so far as not already included in the value referred to in sub-paragraph (iii)

all taxes, duties and other charges levied either outside or, by reason of importation, within Singapore (except goods and services tax); and(B)all costs by way of commission, packing, transport and insurance and all other costs, charges and expenses incidental to the sale and the delivery of the goods up to the port or place of importation.

as if they are dutiable goods; and(b)as if the reference to a licensed warehouse in section 3(2) of the Customs Act 1960 includes a warehouse or other place licensed under section 37(5)(b).

“input tax”, in relation to a taxable person, means the following:

tax on the supply to the taxable person of any goods or services;

tax on the reverse charge supply treated as made by the taxable person (as a recipient) to himself, herself or itself under section 14(2);

tax paid or payable by the taxable person on the importation of any goods,being (in any such case) goods or services used or to be used for the purpose of any business carried on or to be carried on by the taxable person; and(b)“output tax” means tax on supplies which a taxable person makes.

goods or services supplied to a taxable person;

services that are the subject of a reverse charge supply of a taxable person; or(c)goods imported by a taxable person,are used or to be used partly for the purposes of a business carried on or to be carried on by the taxable person and partly for other purposes, tax on supplies and importations must be apportioned so that only so much as is referable to the taxable person’s business purposes is counted as the taxable person’s input tax.

where the tax accounted for by the taxable person pursuant to regulations made under section 27A is equal to or exceeds the amount of credit or excess referred to in subsection (5), the amount of the credit or excess is nil; and(b)where the tax accounted for is less than the amount of credit or excess, the amount of the credit or excess is the amount of the credit or excess less the amount of that tax.

withhold payment of that amount until that person has submitted the returns, complied with the request or paid the tax or penalty, as the case may be; and(b)deduct from the amount due any tax or penalty which the taxable person is liable to pay and which remains unpaid.

a taxable person fails to pay the taxable person’s supplier the consideration or any part thereof for the supply of any goods or services made by the taxable person’s supplier to the taxable person; and(b)the taxable person has credited under subsection (2) the input tax to which the consideration or the part thereof which the taxable person failed to pay relates,the taxable person must account of an amount equal to such input tax

in the prescribed accounting period during which the initial specified period expires; and(d)in accordance with the method which the taxable person was required to use when the taxable person first credited the input tax,and the taxable person must repay such amount to the Comptroller at the same time as any tax in respect of the prescribed accounting period would be payable by the taxable person.

has complied with subsection (12); and(b)during the subsequent specified period, pays the taxable person’s supplier the whole or part of the consideration for the supply of goods or services referred to in subsection (12)(a),the taxable person is entitled to treat an amount equal to the input tax relating to the payment referred to in paragraph (b) as if it were input tax for the prescribed accounting period during which the payment was made.

for tax on the supply of goods or services to a taxable person, or paid or payable by the taxable person on the importation of goods, to be treated as the taxable person’s input tax only if and to the extent that the charge to tax is evidenced and quantified by reference to such documents as may be specified in the regulations or as the Comptroller may direct either generally or in particular cases or classes of cases;

for a taxable person to count as the taxable person’s input tax, in such circumstances, to such extent and subject to such conditions as may be prescribed, tax on the supply to the taxable person of goods or services or paid by the taxable person on the importation of goods even though the taxable person was not a taxable person at the time of the supply or payment;

for a taxable person that is a body corporate to count as its input tax, in such circumstances, to such extent and subject to such conditions as may be prescribed, tax on the supply or importation of goods acquired for it before its incorporation or on the supply of services before that time for its benefit or in connection with its incorporation; and(d)in the case of a person who has been, but is no longer, a taxable person, for the person to be paid by the Comptroller the amount of any tax on a supply of services made to the person for the purposes of the business carried on by the person when the person was a taxable person.

any such provision may be framed by reference to the description of goods or services supplied or goods imported, the person by whom they are supplied or imported or to whom they are supplied, the purposes for which they are supplied or imported, or any circumstances whatsoever; and(b)such regulations may contain provision for consequential relief from output tax.

where the prescribed accounting period during which the relevant input tax was first credited under subsection (2) ends before 1 January 2007, a period

commencing on the day immediately following the end of the initial specified period; and(ii)ending on a day 6 years after the end of that prescribed accounting period; or(b)where the prescribed accounting period during which the relevant input tax was first credited under subsection (2) ends on or after 1 January 2007, a period

commencing on the day immediately following the end of the initial specified period; and(ii)ending on a day 5 years after the end of that prescribed accounting period.

taxable supplies;

supplies permitted to be made under section 27 or regulations made under section 27 without payment of the tax chargeable on the supplies;

supplies of investment precious metals referred to in Part 1 of the Fourth Schedule, where any such supply

is made by an approved person referred to in section 37B; and(ii)is a supply that directly follows the refinement of goods (as defined in section 37B(2)) into such metals;

supplies outside Singapore which would be taxable supplies if made in Singapore;

such other supplies outside Singapore as the Minister may by regulations specify for the purposes of this subsection;

supplies which section 37 or regulations made under section 37A provide are to be disregarded for the purposes of this Act and which would otherwise be taxable supplies.

the circumstances connected with the supply made to the taxable person or with a supply made by the taxable person, or both, carried a reasonable risk of the supply being a part of such arrangement; and(b)the taxable person, before making a claim for credit for the input tax on the supply to the person

did not take reasonable steps to ascertain whether the supply was a part of such arrangement; or(ii)took reasonable steps to ascertain whether the supply was a part of such arrangement and

concluded that the supply was not a part of such arrangement and the conclusion is not one that a reasonable person would have made;

was unable to conclude that the supply was not a part of such arrangement; or(C)did not make any conclusion as to whether the supply was or was not a part of such arrangement.

subsection (2D) applies in a case mentioned in paragraph (b)(i) of that subsection even if a reasonable person, after having taken reasonable steps, would have concluded that the supply was not a part of an arrangement mentioned in subsection (2A); and(b)subsection (2D) applies in a case mentioned in paragraph (b)(ii)(B) or (C) of that subsection even if a reasonable person would have concluded that the supply was not a part of an arrangement mentioned in subsection (2A).

the taxable person took reasonable steps to ascertain whether the supply was a part of an arrangement mentioned in subsection (2A) and concluded that the supply was not a part of such arrangement; and(b)the conclusion is one that a reasonable person would have made,then, the person is not a person who should have known that the supply was a part of such arrangement, for the purposes of this Act.

any of the supplies in question is not a supply which the taxable person would ordinarily enter into, given the nature and extent of the taxable person’s business;

the value of any of the supplies in question is substantially in excess of the value of the assets of the business carried on by the taxable person or the risks required to be borne by the taxable person for the supply;

the reasonableness or commerciality of any of the supplies in question is questionable, for instance, where there is a ready supplier to the taxable person and a ready buyer from the taxable person for the same goods or services in circumstances where the need for the taxable person as an intervening supplier is unnecessary;

the consideration for the supply to the taxable person, or for any supply by the taxable person to a buyer, are pre‑determined, or the profit of the taxable person is guaranteed;

the arrangement for payment of the consideration for the supply to the taxable person does not accord with usual business practice;

the taxable person has little or no knowledge of or past dealing with the supplier to the taxable person or the buyer from the taxable person, or both.

where the tax attributable to exempt supplies would be less than such amount, or less than such part of the whole of the input tax, as may be prescribed;

where such supplies are made to a taxable person for the purpose of any business carried on by the taxable person; or(c)in other prescribed circumstances.

determining a proportion by reference to which input tax for any prescribed accounting period is to be provisionally attributed to those supplies;

adjusting, in accordance with a proportion determined in like manner for any longer period comprising 2 or more prescribed accounting periods or parts thereof, the provisional attribution for any of those periods; and(c)the making of payments in respect of input tax, by the Comptroller to a taxable person (or a person who has been a taxable person) or by a taxable person (or a person who has been a taxable person) to the Comptroller, in cases where events prove inaccurate an estimate on the basis of which an attribution was made.

make different provisions for different circumstances and, in particular, for different descriptions of goods or services; and(b)contain such incidental and supplementary provisions as appear to the Minister necessary or expedient.

no tax is charged on the supply; but(b)it is in all other respects treated as a taxable supply,and accordingly the rate at which tax is treated as charged on the supply is nil.

services (not being ancillary transport activities such as loading, unloading and handling) comprising the transport of passengers or goods

in the case of transport by air or land, where the transportation is

from a place outside Singapore to another place outside Singapore;

from a place in Singapore to a place outside Singapore; or(C)from a place outside Singapore to a place in Singapore; and(ii)in the case of transport by sea, where the transportation is

from a place outside Singapore to another place outside Singapore; or(B)from a place in Singapore or to a place in Singapore, and substantially outside Singapore;

[Deleted by Act 20 of 2010](b)services (including any ancillary transport activities such as loading, unloading and handling) comprising the transport of goods from a place in Singapore to another place in Singapore to the extent that those services are supplied by the same supplier as part of the supply of services to which paragraph (a)(i) and (ii) (other than in relation to any transportation that is from a place outside Singapore to another place outside Singapore) applies;

services (other than the letting on hire of any means of transport) comprising the insuring or the arranging of the insurance or the arranging of the transport of passengers or goods to which any provision of paragraphs (a) and (b) applies;

the letting on hire of any means of transport for use in a place outside Singapore throughout the period of the hiring which

are exported by the lessor to such a place; or(ii)are in such a place at the time of the supply;

subject to subsection (4B), services supplied directly in connection with land or any improvement thereto situated outside Singapore;

subject to subsection (4B), services supplied directly in connection with goods situated outside Singapore when the services are performed;

subject to subsection (4B), services supplied directly in connection with goods for export outside Singapore and supplied to a person who belongs in a country other than Singapore, at the time the services are performed;

prescribed financial services supplied in connection with goods

for export outside Singapore; or(ii)the supply of which involves the removal of the goods from a place outside Singapore to another place outside Singapore;

services of any of the following descriptions which are performed wholly outside Singapore:

cultural, artistic, sporting, educational or entertainment services;

exhibition or convention services;

services ancillary to, including that of organising the performance outside Singapore of the services referred to in sub-paragraphs (i) and (ii);

subject to subsections (4B) and (4C), services supplied

under a contract with a person who belongs in a country outside Singapore; and(ii)which directly benefit

a person who belongs in a country other than Singapore and who is outside Singapore at the time the services are performed; or(B)a registered person who belongs in Singapore;

prescribed services supplied

under a contract with a person wholly in the person’s business capacity (and not in the person’s private or personal capacity) and who in that capacity belongs in a country outside Singapore; and(ii)which directly benefit

a person wholly in the person’s business capacity (and not in the person’s private or personal capacity) and who in that capacity belongs in a country other than Singapore; or(B)a registered person who belongs in Singapore;

prescribed services in connection with

the handling of ships or aircraft; or(ii)the handling or storage of goods carried in any ship or aircraft;

pilotage, salvage or towage services performed in relation to ships or aircraft;

services comprising the surveying of any ship or aircraft or the classification of any ship or aircraft for the purposes of any register;

the supply (including the letting on hire) of any ship or aircraft;

prescribed services comprising the repair, maintenance, broking or management of any ship or aircraft;

prescribed services comprising the provision of any means of telecommunication transmitted

from a place outside Singapore to another place outside Singapore;

from a place in Singapore to a place outside Singapore; or(iii)from a place outside Singapore to a place in Singapore;

services supplied in relation to a trust, where the services and the person supplying the services satisfy such conditions as may be prescribed;

services supplied

under a contract with a person who belongs in a country outside Singapore; and(ii)which directly benefit

a person who belongs in a country other than Singapore; or(B)a registered person who belongs in Singapore,relating to the co-location in Singapore of computer server equipment belonging to the person referred to in sub‑paragraph (i) or (ii);

prescribed services in connection with the provision of an electronic system relating to the import of goods into or the export of goods out of Singapore;

subject to subsection (4D), services comprising either of or both

the supply of a right to promulgate an advertisement by means of any medium of communication; and(ii)the promulgation of an advertisement by means of any medium of communication,where the Comptroller is satisfied that the advertisement is intended to be substantially promulgated outside Singapore;

the supply (including the letting on hire) of any air container or sea container, which is used or to be used for the international transportation of goods and which complies with such other requirements as may be prescribed;

prescribed services comprising the repair, maintenance or management of any air container or sea container, which is used or to be used for the international transportation of goods and which complies with such other requirements as may be prescribed;

the supply (including the letting or hire) of qualifying aircraft parts that are certified as airworthy by

in relation to an aircraft that is not a military aircraft, a person certificated by a national civil aviation authority; and(ii)in relation to a military aircraft, the government owning that aircraft; or(y)prescribed services supplied directly in connection with prescribed goods

under a contract with a person who belongs in a country outside Singapore; and(ii)which directly benefit

a person who belongs in a country other than Singapore; or(B)a registered person who belongs in Singapore,if, at the time the prescribed services are performed, the prescribed goods are

at an approved warehouse; or(iv)at any place from which they may not be removed except with the permission of the proper officer of customs (and by virtue of which the prescribed goods remain under customs control), if

the goods have been brought to that place from an approved warehouse for the purpose of the repair of, maintenance of or performance of any other similar service on the goods, or for the purpose of an auction, an exhibition or any other similar event involving the display of goods; and(B)the goods will be returned to any approved warehouse after the activity or event mentioned in sub‑paragraph (A).

“aircraft” means any aircraft

that is wholly used or intended to be wholly used for travel

from a place outside Singapore to another place outside Singapore;

from a place in Singapore to a place outside Singapore; or(C)from a place outside Singapore to a place in Singapore; or(ii)that is a military aircraft;“approved warehouse” means a warehouse or other premises approved by the Comptroller as an approved warehouse;“co-location”, in relation to computer server equipment, means the provision of a physical environment for the operation of the computer server equipment;“non-international aircraft” means any aircraft

that is not wholly used or intended to be wholly used for travel

from a place outside Singapore to another place outside Singapore;

from a place in Singapore to a place outside Singapore; or(C)from a place outside Singapore to a place in Singapore; and(ii)that is not a military aircraft;“qualifying aircraft parts” means such parts and equipment as are designed and built for exclusive use on an aircraft;“ship” means any ship (including an oil rig) but does not include any ship

that is licensed under the Maritime and Port Authority of Singapore Act 1996 as a passenger harbour craft or pleasure craft;

in respect of which a vessel permit has been granted by the Public Utilities Board under regulations made under the Public Utilities Act 2001; or(iii)that is designed or adapted for use for recreation or pleasure and is so used within Singapore (unless the use within Singapore is for such purpose that is incidental to its use outside Singapore as the Comptroller may allow);

the services in subsection (3)(e) include

services in the course of the construction, alteration, repair, maintenance or demolition of any building or any civil engineering work; and(ii)services such as are supplied by estate agents and auctioneers, architects, surveyors, engineers and others involved in matters relating to land; and(c)the supply in subsection (3)(o) of a ship or an aircraft (as the case may be) includes the supply of services under a charter of that ship or aircraft except where the services supplied under such a charter consist of any of the following:

transport of passengers;

accommodation;

entertainment;

catering of food or beverage;

education,being services performed substantially in Singapore.

the supply of a right to promulgate an advertisement by means of any medium of communication; and(b)the promulgation of an advertisement by means of any medium of communication.

land or any improvement thereto situated inside Singapore; or(b)goods situated inside Singapore at the time the services are performed, other than goods referred to in subsection (3)(g).

has exported them; or(b)has shipped them

for use as stores or fuel on an aircraft; or(ii)for use as merchandise for sale by retail to persons carried on an aircraft,and in either case, if such other conditions or restrictions (if any) as may be prescribed by the Minister in regulations or as the Comptroller may impose are fulfilled.

a supply of prescribed services is treated as a supply of international services to the extent that the supply is specifically attributable to any particular flight by a non‑international aircraft that is

from a place outside Singapore to another place outside Singapore;

from a place in Singapore to a place outside Singapore; or(iii)from a place outside Singapore to a place in Singapore; and(b)a supply of goods is zero-rated to the extent that the supply comprises goods which, to the Comptroller’s satisfaction, are shipped

for use as stores or fuel on any flight by a non‑international aircraft referred to in paragraph (a); or(ii)for use as merchandise for sale by retail to persons carried on any flight by a non‑international aircraft referred to in paragraph (a).

for use as stores or fuel on a ship;

for installation on a ship or a ship under construction;

for use in the maintenance or operation of a ship; or(d)for use as merchandise for sale by retail to persons carried on a ship,and, in any of those cases, if such other conditions or restrictions (if any) as may be prescribed by the Minister in regulations or as the Comptroller may impose are fulfilled.

for matters relating to the grant of approval by the Comptroller for a warehouse or other premises to be an approved warehouse;

where such approval is subject to any condition or requirement and the person to whom the approval is granted fails to comply with any such condition or requirement, for matters relating to the payment to the Comptroller without demand by that person of the tax that would, but for subsection (3)(y) or section 21C, be chargeable on the supplies that are referred to therein (whether made by that person or any other person) and that take place during such period as may be prescribed, commencing on or after the date of the failure.

the goods are found in Singapore after the date on which they were alleged to have been or were to be exported or shipped; or(b)any condition specified in the regulations made under subsection (6), (6AB), (6A) or (7) or imposed by the Comptroller is not complied with,and the presence of the goods in Singapore after that date or the failure to comply with the condition has not been authorised for the purposes of this subsection by the Comptroller, the tax that would have been chargeable on the supply but for the zero‑rating becomes payable immediately by the person to whom the goods were supplied or by any person in whose possession the goods are found in Singapore and the goods are liable to seizure.

any prescribed tool or prescribed machinery used in the manufacture of goods;

any services directly in connection with such tool or machinery; or(c)any prototype of such tool or machinery,to a person who belongs in a country outside Singapore and who is not a registered person or is a registered (Seventh Schedule — pay only) person, is zero‑rated where such tool or machinery is used in Singapore for the manufacture of goods for the person who belongs in a country outside Singapore.

no tax is charged on the supply; but(b)it is in all other respects treated as a taxable supply,and accordingly the rate at which tax is treated as charged on the supply is nil.

no tax is charged on the supply; but(b)it is in all other respects treated as a taxable supply,and accordingly the rate at which tax is treated as charged on the supply is nil.

require the taxable person approved by the Comptroller and to whom a supply referred to in subsection (1) has been made to account for the tax on the supply that would, but for regulations made under subsection (1), be chargeable on the supply, in such circumstances, and in such form and manner and within such time, as may be prescribed; and(b)where any requirement of the regulations is not complied with or in such other circumstances as may be prescribed, require an amount equivalent to the tax that would, but for subsection (1), be chargeable on the supply to be accounted for.

is granted or assigned under a contract with a person who belongs in a country outside Singapore; and(b)directly benefits a person who belongs in a country other than Singapore,is zero-rated if

the taxable person has made an application to and the Comptroller has approved the application for a warehouse or other premises to be an approved warehouse;

the whole of the land which is the subject of the lease, tenancy or licence is part of the approved warehouse; and(e)the land which is the subject of the lease, tenancy or licence is used by the taxable person in the taxable person’s business of storing prescribed goods other than the goods of the taxable person.

no tax is charged on the supply; but(b)it is in all other respects treated as a taxable supply,and accordingly the rate at which tax is treated as charged on the supply is nil.

financial services in paragraph 1 of Part 1, and paragraphs 1 and 3 of Part 3, of the Fourth Schedule by adding to or deleting from the Fourth Schedule or by varying any description or class of financial services for the time being specified in the Fourth Schedule; or(b)investment precious metals in paragraph 1 of Part 2, and paragraph 2 of Part 3, of the Fourth Schedule by adding to or deleting from the Fourth Schedule or by varying any description or class of investment precious metals for the time being specified in the Fourth Schedule.

A is the consideration for which the goods are supplied; and(b)B is the consideration for which the goods were acquired,and accordingly where there is no excess, the tax is not charged.

for giving relief from the tax chargeable on the importation of goods of the description specified in the regulations; and(b)for securing a similar reduction where no tax was chargeable on the importation of goods of that description as where no tax was chargeable on a previous supply of the goods.

a supply which is a letting on hire;

a supply if an invoice or similar document showing an amount as being tax or as being attributable to tax is issued in respect of the supply; and(c)any supply by a taxable person where the taxable person fails to keep such records and accounts as the Comptroller may in writing specify or to comply with such conditions as the Comptroller may impose.

the whole or substantially the whole of the goods have been or are to be re-exported; or(b)the whole or substantially the whole of the goods have been or are to be incorporated or affixed to goods which have been or are to be exported,and where the Comptroller thinks fit to do so in all the circumstances and having regard to the tax chargeable on the supply of similar goods in Singapore.