Goods and Services Tax Act
(CHAPTER 117A, Sections 12(8), 19, 20(3), (4) and (5), 21(7), 23(1), 25(1), 27, 30(1), (3) and (4), 32(1) and (2), 35, 37(3), 38(5), 39(3) and (4), 41(1), (2), (4), (5) and (6), 78(5) and 86(1))
Goods and Services Tax (General) Regulations
Rg 1
G.N. No. S 509/1983

(2nd June 2008)
[20th December 1993]
1.  These Regulations may be cited as the Goods and Services Tax (General) Regulations.
2.—(1)  In these Regulations, unless the context otherwise requires —
“customs territory” has the same meaning as in section 3(1) of the Customs Act (Cap. 70);
“prescribed accounting period” means such period as is prescribed in regulation 52 or as is defined in regulation 92 as a prescribed accounting period, as the case may be;
“registered person” means a person registered by the Comptroller under the First Schedule to the Act;
“registered taxable person” means such a person while he is also a taxable person;
“registration number” means the number allocated by the Comptroller to a person in relation to the registration of that person;
“tax fraction” means the fraction calculated in accordance with the following formula:
where A
is 3 or such other rate of tax as may later be specified in section 16 of the Act.
(2)  In the application of the Customs Act (Cap. 70), by virtue of section 26 of the Act, to any goods which are not subject to either customs duty or excise duty, such goods shall be construed as being under “customs control” within the meaning of section 3(2) of the Customs Act —
(a)as if they are dutiable goods; and
(b)as if the reference to a licensed warehouse in section 3(2) of the Customs Act includes a warehouse or other premises licensed under section 37(5)(b) of the Act.
[S 827/2010 wef 01/01/2011]
[S 566/2010 wef 01/10/2010]