Tag: GST (Amendment) Order

Goods and Services Tax (Non-Taxable Government Supplies) (Amendment) Order 2012 to come into operation on 1 November 2012

On By taxsgIn e-Gazette, Legislative Updates

31 October 2012

The Goods and Services Tax (Non-Taxable Government Supplies)(Amendment) Order 2012, published on 25 October 2012, shall come into operation on 1 November 2012.

The Schedule (Supplies) to the Goods and Services Tax (Non-Taxable Government Supplies) Order (O 6) is amended by way of this Order where item (A), “Ministry of Community Development and Sports is amended to “Ministry of Social and Family Development” and a new item (H) is inserted as follows:

‘‘(H)  Ministry of Culture, Community and Youth

1.   Supplies made by the Registry of Muslim Marriages other than  —

(a)  in relation to searches in the Register of Muslim Marriages; and

(b)  the provision of certified true copies of marriage certificates.

2.   Supplies made by the Syariah Court other than in relation to searches in the Register of Divorce.’’.

Source: Government Gazette

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

Goods and Services Tax (International Services) (Amendment) Order 2012 [S 491/2012] shall come into operation on 1 October 2012

On By taxsgIn e-Gazette, Legislative Updates

5 October 2012

The Goods and Services Tax (International Services) (Amendment) Order 2012, published on 1 October 2012, shall come into operation on 1 October 2012.

Items 1, 2 and 3 of the First Schedule to the Goods and Services Tax (International Services) Order (O 1) are deleted and substituted with:

‘‘1.    The following financial  services:

(a)  insurance (and not reinsurance) upon or against any risks incurred in the making of advances or the granting of credit;

(b)  advising, confirmation, transfer, acceptance, collection, negotiation or indemnification against payment of any letter of credit;

(c)  collection, endorsement or discounting of any bill of exchange or the factoring of receivables,

insofar as the financial services are directly related to —

(i) the export of goods outside Singapore;  or

(ii)  the supply of goods which involves the removal of the goods from a place outside Singapore to another place outside Singapore.’’.

Source: Government Gazette

The Goods and Services Tax (Application of Legislation relating to Customs and Excise Duties) (Amendment) Order 2012 [S493/2012] comes into operation on 1 October 2012

On By taxsgIn e-Gazette, Legislative Updates

5 October 2012

The Goods and Services Tax (Application of Legislation relating to Customs and Excise Duties) (Amendment) Order 2012, published on 1 October 2012, has come into operation on 1 October 2012.

A summary of the paragraphs of the Goods and Services Tax (Application of Legislation relating to Customs and Excise Duties) Order (O 4) (principal Order) amended by this Order are:

  • Application of Customs Act (paragraph 3)
  • Modification of section 34 of Customs Act (paragraph 4)
  • Application of subsidiary legislation under Customs Act (paragraph 8)
  • Application of Free Trade Zones Act (paragraph 9)
  • Application of Postal Services Act (paragraph 10)
  • Application of section 26 of Act (paragraph 11)

Source: Government Gazette

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