Goods and Services Tax Act
(Chapter 117A, Sections 21(3)(h), (k) and (l) and (4) and 86(1))
Goods and Services Tax (International Services) Order
O 1
G.N. No. S 513/1993

REVISED EDITION 2001
(15th September 2001)
[20th December 1993]
Citation
1.  This Order may be cited as the Goods and Services Tax (International Services) Order.
Prescribed financial services
2.  The services specified in the First Schedule are prescribed for the purposes of section 21(3)(h) of the Act.
Prescribed services
3.  The services specified in the Second Schedule are prescribed for the purposes of section 21(3)(k) of the Act.
Designated areas
4.  The areas specified in the Third Schedule are the areas designated for the purposes of section 21(3)(l) of the Act.
Prescribed conditions
5.  The conditions specified in the Fourth Schedule are prescribed for the purposes of section 21(3)(r) of the Act.
[S 317/2003 wef 01/07/2003]
Prescribed telecommunication services
6.  The services specified in the Fifth Schedule are prescribed for the purposes of section 21(3)(q) of the Act.
[S 528/2003 wef 18/11/2003]
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