No. S 137
Goods and Services Tax Act |
(CHAPTER 117A)
Goods and Services Tax (General) (Amendment) Regulations 2019 |
|
Citation and commencement |
1. These Regulations are the Goods and Services Tax (General) (Amendment) Regulations 2019 and come into operation on 4 April 2019. |
Amendment of regulation 47 |
2. Regulation 47 of the Goods and Services Tax (General) Regulations (Rg 1) is amended by deleting the definition of “student’s pass”. |
Deletion and substitution of regulation 49 |
[G.N. Nos. S 674/2008; S 32/2009; S 118/2009; S 626/2009; S 64/2010; S 566/2010; S 827/2010; S 181/2011; S 691/2011; S 398/2012; S 495/2012; S 24/2013; S 845/2013; S 783/2014; S 105/2015; S 161/2015; S 709/2015; S 215/2016; S 622/2016; S 351/2017; S 461/2017; S 639/2017; S 179/2018; S 895/2018]
Permanent Secretary, Ministry of Finance, Singapore. |
[R060.001.0013.V 47; AG/LEGIS/SL/117A/2015/2 Vol. 2] |
(To be presented to Parliament under section 86(2) of the Goods and Services Tax Act). |