Goods and Services Tax (International Services) (Amendment No. 2) Order 2009

Status:

Published in Subsidiary Legislation Supplement
on 18 Dec 2009

No. S 628

Goods and Services Tax Act

(Chapter 117A)

Goods and Services Tax (International Services) (Amendment No. 2) Order 2009

In exercise of the powers conferred by sections 21(3)(p) and 86(1) 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 (International Services) (Amendment No. 2) Order 2009 and shall come into operation on 1st January 2010.

Amendment of Sixth Schedule

2. The Sixth Schedule to the Goods and Services Tax (International Services) Order (O 1) is amended —

(a)

by deleting the words “or aircraft” wherever they appear in paragraph 1; and

(b)

by inserting, immediately after paragraph 1, the following paragraph:

“1A.—(1) The repair and maintenance of any aircraft, where —

(a)

the repair or maintenance of the aircraft is carried out on board the aircraft;

(b)

any part or component of the aircraft is —

(i)	removed for repair and reinstalled on the aircraft; or
(ii)	removed and an identical part or component installed in its place; or

(c)

any part or component of an aircraft is repaired (including repaired by way of an exchange with an identical part or component) by a qualifying person.

(2) In sub-paragraph (1)(c), “qualifying person”, in relation to the carrying out of the repair (including by way of exchange) of any part or component of an aircraft, means a person who is certificated by a national civil aviation or military authority to carry out such repair.”.

[G.N. Nos. S 675/2008; S 392/2009]

Made this 16th day of December 2009.

PETER ONG

Permanent Secretary,
Ministry of Finance,
Singapore.

[MOF(R) 60.1.0013 V34; AG/LEG/SL/117A/2002/1 Vol. 4]

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

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