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 2008
(2nd June 2008)
[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.
Prescribed conditions
5.  The conditions specified in the Fourth Schedule are prescribed for the purposes of section 21(3)(r) of the Act.
Prescribed telecommunication services
6.  The services specified in the Fifth Schedule are prescribed for the purposes of section 21(3)(q) of the Act.
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.
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.
[S 675/2008 wef 01/01/2009]
Supplies relating to prescribed goods stored in approved warehouses under Specialised Warehouses Scheme
10.—(1)  The services specified in Part I of the Ninth Schedule are prescribed for the purposes of section 21(3)(y) of the Act.
(2)  The goods specified in Part II of the Ninth Schedule are prescribed for the purposes of sections 21(3)(y) and 21C of the Act.
[S 693/2011 wef 01/01/2012]
Prescribed services relating to international flights
11.  The services specified in the Tenth Schedule are prescribed for the purposes of section 21(6AA)(a) of the Act.
[S 216/2016 wef 01/07/2016]
[G.N. Nos. S 513/93; S 95/94; S 109/94; S 317/2003; S 528/2003; S 316/2004; S 730/2004; S 892/2005]