Goods and Services Tax Act (Amendment of First Schedule) Order 2003

Status:

Published in Subsidiary Legislation Supplement
on 21 Apr 2003

No. S 205

Goods and Services Tax Act

(Chapter 117A)

Goods and Services Tax Act (Amendment of First Schedule) Order 2003

In exercise of the powers conferred by section 9(2) 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 Act (Amendment of First Schedule) Order 2003 and shall come into operation on 1st June 2003.

Amendment of First Schedule

2. Paragraph 8 (1) of the First Schedule to the Goods and Services Tax Act is amended by deleting sub-paragraph (a) and substituting the following sub-paragraph:

“(a)

makes supplies which are —

(i)	taxable supplies; or
(ii)	exempt supplies of financial services specified in paragraph 1 of the Fourth Schedule, where the financial services are international services under section 21(3); or”.

Made this 17th day of April 2003.

LIM SIONG GUAN

Permanent Secretary,
Ministry of Finance,
Singapore.

[MF(R) 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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