No. S 892
Goods and Services Tax Act
(Chapter 117A)
Goods and Services Tax (International Services) (Amendment) Order 2005
In exercise of the powers conferred by sections 21 (3)(p) and (t) 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 2005 and shall come into operation on 1st January 2006.
New paragraphs 7 and 8
2.  The Goods and Services Tax (International Services) Order (O 1) (referred to in this Order as the principal Order) is amended by inserting, immediately after paragraph 6, the following paragraphs:
Prescribed services comprising repair, etc., of ships and aircraft
7.  The services specified in the Sixth Schedule are prescribed for the purposes of section 21(3)(p) of the Act.
Prescribed services in connection with provision of electronic system relating to import and export of goods
8.  The services specified in the Seventh Schedule are prescribed for the purposes of section 21(3)(t) of the Act.”.
Amendment of Third Schedule
3.  The Third Schedule to the principal Order is amended —
(a)by deleting paragraph 2; and
(b)by deleting the definition of “TradeNet system” in paragraph 4.
New Sixth and Seventh Schedules
4.  The principal Order is amended by inserting, immediately after the Fifth Schedule, the following Schedules:
SIXTH SCHEDULE
Paragraph 7
Prescribed Services Comprising Repair, Etc., of Ships and Aircraft
1.  The repair and maintenance of any ship or aircraft where —
(a)the repair or maintenance is carried out on board the ship or aircraft;
(b)any part or component of the ship or aircraft is removed for repair and reinstalled on the ship or aircraft;
(c)any part or component of the ship or aircraft is removed for repair and returned to the ship or aircraft as a spare; or
(d)any part or component of the ship or aircraft is removed and replaced by an identical part or component.
2.  The making of arrangements for the supply (including the letting on hire) of, or of any space in, any ship or aircraft.
3.  Management services, in relation to any ship or aircraft, provided to the owner, operator or agent of the ship or aircraft.
SEVENTH SCHEDULE
Paragraph 8
Prescribed Services in Connection With Provision of Electronic System Relating to Import and Export of Goods
1.  The registration for and subscription of an account with an electronic system through which applications for permits, licences, approvals and other authorisations required under any written law for the import of goods into or export of goods out of Singapore may be made.
2.  The processing and approval through the electronic system of applications for permits, licences, approvals and other authorisations referred to in paragraph 1, including the transmission of data through and storage of data in the electronic system.”.
[G.N. Nos. S 317/2003; S 528/2003; S 316/2004; S 730/2004]

Made this 28th day of December 2005.

LIM SIONG GUAN
Permanent Secretary,
Ministry of Finance,
Singapore.
[MF (R) R60.001.0013 Vol. 24; AG/LEG/SL/117A/2002/1 Vol. 3]
(To be presented to Parliament under section 86(2) of the Goods and Services Tax Act).