Goods and Services Tax (Non-taxable Public Agency Supplies) Order 2024

Status:

Published in Subsidiary Legislation Supplement
on 30 Apr 2024

No. S 380

Goods and Services Tax Act 1993

Goods and Services Tax
(Non-taxable Public Agency Supplies)
Order 2024

In exercise of the powers conferred by section 28(2A) of the Goods and Services Tax Act 1993, the Minister for Finance makes the following Order:

Citation

1. This Order is the Goods and Services Tax (Non-taxable Public Agency Supplies) Order 2024.

Non‑taxable public agency supplies

2.—(1) The Act does not apply to a supply described in the Schedule (being one made under or in connection with the Act in the heading under which it is described) from and including the date specified against the supply.

(2) Sub-paragraph (1) does not affect the operation of sub‑paragraphs (3) to (8).

(3) The Act does not apply to the provision by the Ministry of Home Affairs of information to statutory bodies from its database.

(4) The following supplies made by the Singapore Police Force are supplies to which the Act does not apply:

(a)	any supply in relation to a search of, or the provision of any extract from, records in connection with the commission of offences, or the issue of a Certificate of Clearance;
(b)	the comparison and identification of fingerprints.

(5) The Act does not apply to supplies made by the Immigration & Checkpoints Authority in relation to searches of, and the provision of extracts from, records of statements made by accused persons in connection with the commission of offences.

(6) The Act does not apply to supplies made by the Central Narcotics Bureau in relation to searches of, and the provision of extracts from, records in connection with the commission of offences.

(7) The following supplies made by the Judiciary are supplies to which the Act does not apply:

(a)	any supply made in relation to the conduct of court proceedings (including the enforcement and execution of court orders and judgments);
(b)	any supply made in relation to a search of, or the provision of any extract from, records of court proceedings (including the provision of transcripts or notes of evidence of the proceedings).

(8) Where a public agency did not, before 30 April 2024, account for or collect tax on any supply made by it before that date, then the Act does not apply to any supply of the same description made by the public agency during the period from 30 April 2024 to 30 September 2024 (both dates inclusive).

Revocation

3. Revoke the Goods and Services Tax (Non‑Taxable Government Supplies) Order (O 6).

Made on 29 April 2024.

LAI WEI LIN

Second Permanent Secretary,
Ministry of Finance,
Singapore.

[AG/LEGIS/SL/117A/2020/16 Vol. 1]

(To be presented to Parliament under section 86(2) of the Goods and Services Tax Act 1993).

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