| Goods and Services Tax Act |
(Chapter 117A, Sections 21(3)(h), (k) and (l) and (4) and 86(1))
| Goods and Services Tax (International Services) Order |
| O 1 |
| G.N. No. S 513/1993 |
| REVISED EDITION 2008 |
| (2nd June 2008) |
| [20th December 1993] |
| Citation |
| 1. This Order may be cited as the Goods and Services Tax (International Services) Order. |
| Prescribed financial services |
| 2. The services specified in the First Schedule are prescribed for the purposes of section 21(3)(h) of the Act. |
| Prescribed services |
| 3. The services specified in the Second Schedule are prescribed for the purposes of section 21(3)(k) of the Act. |
| Prescribed services relating to ships and aircraft, and goods carried thereon |
| 4. The services specified in the Third Schedule are prescribed for the purposes of section 21(3)(l) of the Act. |
| Prescribed conditions |
| 5. The conditions specified in the Fourth Schedule are prescribed for the purposes of section 21(3)(r) of the Act. |
| Prescribed telecommunication services |
| 6. The services specified in the Fifth Schedule are prescribed for the purposes of section 21(3)(q) of the Act. |
| Prescribed services comprising repair, etc., of ships and aircraft |
| 7. The services specified in the Sixth Schedule are prescribed for the purposes of section 21(3)(p) of the Act. |
| Prescribed services in connection with provision of electronic system relating to import and export of goods |
| 8. The services specified in the Seventh Schedule are prescribed for the purposes of section 21(3)(t) of the Act. |