Goods and Services Tax (International Services) (Amendment No. 2) Order 2003

Status:

Published in Subsidiary Legislation Supplement
on 18 Nov 2003

No. S 528

Goods and Services Tax Act

(Chapter 117A)

Goods and Services Tax (International Services) (Amendment No. 2) Order 2003

In exercise of the powers conferred by sections 21(3)(q) and 86(1) of the Goods and Services Tax Act, the Minister for Finance hereby makes the following Order:

Citation and commencement

1. This Order may be cited as the Goods and Services Tax (International Services) (Amendment No. 2) Order 2003 and shall come into operation on 18th November 2003.

New paragraph 6

2. The Goods and Services Tax (International Services) Order (O 1) is amended by inserting, immediately after paragraph 5, the following paragraph:

“Prescribed telecommunication services

6. The services specified in the Fifth Schedule are prescribed for the purposes of section 21(3)(q) of the Act.”.

New Fifth Schedule

3. The Goods and Services Tax (International Services) Order is amended by inserting, immediately after the Fourth Schedule, the following Schedule:

“FIFTH SCHEDULE

Paragraph 6

Prescribed Telecommunication Services

1. The transmission, emission or reception of signs, signals, writing, images, sounds or intelligence by any nature of wire, radio, optical or other electro-magnetic systems whether or not such signs, signals, writing, images, sounds or intelligence have been subjected to rearrangement, computation or other processes by any means in the course of their transmission, emission or reception.

2. The provision of —

(a)	any international leased circuit, line or network; or
(b)	any local leased circuit, line or network, used or to be used in connection with any international leased circuit, line or network.

3. The provision by a supplier of services referred to in paragraph 1 or 2 of a right to access or use any of those services.

4. The provision by a person of a right to access or use services referred to in paragraph 1 or 2 which he has received from a supplier of those services.

5. The provision of any service ancillary to, and supplied by the same supplier as, any of the services referred to in paragraph 1, 2 or 3.

6. Nothing in this Schedule shall include any part of a supply comprising the sale or supply (including the letting on hire) of any equipment or goods and any repair, maintenance or management thereof which is not in connection with the international transmission of the telecommunication.”.

[G.N. No. S 317/2003]

Made this 14th day of November 2003.

LIM SIONG GUAN

Permanent Secretary,
Ministry of Finance,
Singapore.

[R60.1.0013 Vol.19; AG/LEG/SL/117A/2002/1 Vol. 1]

(To be presented to Parliament under section 86(2) of the Goods and Services Tax Act).

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