Goods and Services Tax (International Services) Order

Goods and Services Tax Act

(Chapter 117A, Sections 21(3)(h), (k) and (l) and (4) and 86(1))

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.

Prescribed services relating to ships and aircraft, and goods carried thereon

4. The services specified in the Third Schedule are prescribed for the purposes of section 21(3)(l) of the Act.

[S 730/2004 wef 01/01/2005]

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]

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.

[S 892/2005 wef 01/01/2006]

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.

[S 892/2005 wef 01/01/2006]

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