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No. S 675

Goods and Services Tax Act

(Chapter 117A)

Goods and Services Tax (International Services) (Amendment) Order 2008

In exercise of the powers conferred by sections 21(3)(l), (v) and (w) 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) Order 2008 and shall come into operation on 1st January 2009.

New paragraph 9

2. The Goods and Services Tax (International Services) Order (O 1, 2008 Ed.) (referred to in this Order as the principal Order) is amended by inserting, immediately after paragraph 8, the following paragraph:

“Prescribed requirements and services relating to air and sea containers

9. The requirements specified in Part I of the Eighth Schedule in relation to air containers and sea containers are prescribed for the purposes of section 21(3)(v) and (w) of the Act, and the services specified in Part II of the Schedule are prescribed for the purposes of section 21(3)(w) of the Act.”.

Amendment of Third Schedule

3. Paragraph 3 of the Third Schedule to the principal Order is amended by deleting the word “PUNGGOL” in sub-paragraph (a)(vi) of the definition of “designated area” and substituting the word “SENOKO”.

Amendment of Fourth Schedule

4. The Fourth Schedule to the principal Order is amended —

(a)

by inserting, immediately above the definition of “foreign company” in paragraph 1, the following definition:

“ “business trust” has the same meaning as in the Business Trusts Act (Cap. 31A);”;

(b)

by inserting, immediately after the words “a unit trust” in paragraph 2(1), the words “or business trust”; and

(c)

by inserting, immediately after the words “the unit trust fund” in paragraph 2(1), the words “or business trust fund, as the case may be,”.

New Eighth Schedule

5. The principal Order is amended by inserting, immediately after the Seventh Schedule, the following Schedule:

“EIGHTH SCHEDULE

Paragraph 9

Part I

Prescribed Requirements for Air Containers and Sea Containers

1. Air containers shall conform to the standards for Aircraft Unit Load Devices defined by the International Air Transport Association or any other equivalent organisation.

2. Sea containers shall conform to the standards defined by the Institute of International Container Lessors, the International Organization for Standardization or any other equivalent organisation.

Part II

Prescribed Services

1. The repair and maintenance of any air container or sea container where —

(a)	the repair or maintenance is performed on the air container or sea container;
(b)	any part or component of the air container or sea container is removed for repair and reinstalled thereafter;
(c)	any part or component of the air container or sea container is removed for repair and returned as a spare; or
(d)	any part or component of the air container or sea container is removed and replaced by an identical part or component.

2. Management services in relation to any air container or sea container provided to the owner, agent or lessee of the container.”.

Made this 19th day of December 2008.

TEO MING KIAN

Permanent Secretary,
Ministry of Finance,
Singapore.

[MF R60.001.0013 Vol. 32; AG/LEG/SL/117A/2002/1 Vol. 3]

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