Goods and Services Tax (International Services) (Amendment) Order 2020

Status:

Published in Subsidiary Legislation Supplement
on 31 Dec 2020

No. S 1110

Goods and Services Tax Act

(CHAPTER 117A)

Goods and Services Tax
(International Services)
(Amendment) Order 2020

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

Citation and commencement

1. This Order is the Goods and Services Tax (International Services) (Amendment) Order 2020 and comes into operation on 1 January 2021.

Amendment of Fourth Schedule

2. Paragraph 2(3) of the Fourth Schedule to the Goods and Services Tax (International Services) Order (O 1) is amended by deleting the words “years of” in sub‑paragraph (b) and substituting the words “years after”.

[G.N. Nos. S 675/2008; S 392/2009; S 628/2009; S 693/2011; S 491/2012; S 216/2016; S 440/2016; S 877/2019]

Made on 30 December 2020.

TAN CHING YEE

Permanent Secretary,
Ministry of Finance,
Singapore.

[R060.001.0013.V 48; AG/LEGIS/SL/117A/2020/7 Vol. 1]

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

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