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No. S 380

Goods and Services Tax Act 1993

Goods and Services Tax
(Non-taxable Public Agency Supplies)
Order 2024

In exercise of the powers conferred by section 28(2A) of the Goods and Services Tax Act 1993, the Minister for Finance makes the following Order:

Citation

1. This Order is the Goods and Services Tax (Non-taxable Public Agency Supplies) Order 2024.

Non‑taxable public agency supplies

2.—(1) The Act does not apply to a supply described in the Schedule (being one made under or in connection with the Act in the heading under which it is described) from and including the date specified against the supply.

(2) Sub-paragraph (1) does not affect the operation of sub‑paragraphs (3) to (8).

(3) The Act does not apply to the provision by the Ministry of Home Affairs of information to statutory bodies from its database.

(4) The following supplies made by the Singapore Police Force are supplies to which the Act does not apply:

(a)	any supply in relation to a search of, or the provision of any extract from, records in connection with the commission of offences, or the issue of a Certificate of Clearance;
(b)	the comparison and identification of fingerprints.

(5) The Act does not apply to supplies made by the Immigration & Checkpoints Authority in relation to searches of, and the provision of extracts from, records of statements made by accused persons in connection with the commission of offences.

(6) The Act does not apply to supplies made by the Central Narcotics Bureau in relation to searches of, and the provision of extracts from, records in connection with the commission of offences.

(6A) The Act does not apply to supplies made by the Corrupt Practices Investigation Bureau in relation to searches of reports, documents, statements, information or records in the possession of the Corrupt Practices Investigation Bureau, and the provision of copies of reports, documents, statements, plans and photographs which the Director of the Corrupt Practices Investigation Bureau permits to be provided to the public.

[S 768/2024 wef 01/10/2024]

(7) The following supplies made by the Judiciary are supplies to which the Act does not apply:

(a)	any supply made in relation to the conduct of court proceedings (including the enforcement and execution of court orders and judgments);
(b)	any supply made in relation to a search of, or the provision of any extract from, records of court proceedings (including the provision of transcripts or notes of evidence of the proceedings); [S 768/2024 wef 01/10/2024]
(c)	any supply made pursuant to an application under section 25(1) of the Legal Profession Act 1966 for a practising certificate. [S 768/2024 wef 01/10/2024]

(7A) To avoid doubt, the supplies in sub-paragraph (7) include any supply made in connection with any use of the electronic filing service established pursuant to Order 28, Rule 2 of the Rules of Court 2021 (G.N. No. S 914/2021).

[S 768/2024 wef 01/10/2024]

(8) Where a public agency did not, before 30 April 2024, account for or collect tax on any supply made by it before that date, then the Act does not apply to any supply of the same description made by the public agency during the period from 30 April 2024 to 30 September 2024 (both dates inclusive).

(9) To avoid doubt, nothing in the Schedule prevents sub-paragraph (8) from applying to any supply described in that sub-paragraph.

[S 590/2024 wef 12/07/2024]

Meaning of supplies pursuant to applications

2A.—(1) In the Schedule, a reference to any supply pursuant to an application for or to renew any licence, permit, permission, authorisation, approval, certification, certificate, recognition, exemption or appointment —

(a)

includes (to avoid doubt) —

(i)	the processing, consideration or evaluation, and the determination, of the application (but not anything excluded under sub-paragraph (b));
(ii)	the grant, renewal or issue of the licence, permit, permission, authorisation, approval, certification, certificate, recognition or exemption, or the making of the appointment, as the case may be;
(iii)	any supply in connection with the licence, permit, permission, authorisation, approval, certification, certificate, recognition, exemption or appointment (as the case may be) for which periodic fees are payable during the currency of the licence, permit, permission, authorisation, approval, certification, certificate, recognition, exemption or appointment; and
(iv)	any supply for which a late payment fee is payable in connection with a grant, renewal or issue mentioned in sub-paragraph (ii), or any supply in connection with an application to extend the time to make the application; but

(b)

does not include —

(i)	the conduct or carrying out of any examination, test, investigation, inspection or survey for the purpose of the public agency determining the application, if a fee for the same is separately imposed from any fee for any matter in sub-paragraph (a);
(ii)	the provision of or cancellation of any date, or the provision of an alternative date, for any matter mentioned in sub-paragraph (i), if a fee for the matter is separately imposed from any fee for any matter in sub-paragraph (a); and
(iii)	the provision of any duplicate, copy or replacement of or evidence of the licence, permit, permission, authorisation, approval, certification, certificate, recognition, exemption or appointment.

(2) However, a supply mentioned in sub-paragraph (1)(b) may be included in the Schedule as a supply to which the Act does not apply.

[S 768/2024 wef 01/10/2024]

Revocation

3. Revoke the Goods and Services Tax (Non‑Taxable Government Supplies) Order (O 6).

Made on 29 April 2024.

LAI WEI LIN

Second Permanent Secretary,
Ministry of Finance,
Singapore.

[AG/LEGIS/SL/117A/2020/16 Vol. 1]

(To be presented to Parliament under section 86(2) of the Goods and Services Tax Act 1993).