Goods and Services Tax (Imports Relief) (Amendment No. 2) Order 2012 [S 492/2012]

On By taxsgIn e-Gazette, Legislative Updates

15 October 2012

The Goods and Services Tax (Imports Relief) (Amendment No. 2) Order 2012, published on 1 October 2012, shall with the exception of paragraph 3, come into operation on 1 October 2012. Paragraph 3 shall be deemed to have come into operation on 1 January 2012.

The Goods and Services Tax (Imports Relief) Order (O 3) is amended by this Order in respect of:

  • The insertion of a new paragraph 5, “Determination of value of goods”
  • The amendment of Schedule to the Goods and Services Tax (Imports Relief) Order.

Source: Government Gazette