Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) (Amendment) Order 2012 [S 494/2012] comes into operation on 1 October 2012

On By taxsgIn e-Gazette, Legislative Updates

4 October 2012

The Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) (Amendment) Order 2012, published on 1 October 2012, has come into operation on 1 October 2012.

The following paragraphs in Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) Order 2010 (G.N. No. S 825/2010) are amended by deleting the  words ‘‘and paragraphs 2(c) and 4(3)(c) of the Fourth Schedule’’ and substituting the words‘‘, and paragraph 2(c) of Part I and paragraph 3(3)(c) of Part III of the Fourth Schedule,’’:

  • Inclusion of buildings, flats and tenements for residential purposes (paragraph 2)
  • Exclusion of buildings, flats and tenements for residential purposes (paragraph 3)

Source: Government Gazette