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