Definitions
2.  In these Regulations —
“certificate” means a certificate issued by the Director under section 16(1) of the Act;
“certificate holder”, in relation to any certificate, means the person to whom the certificate was issued;
[S 1015/2022 wef 01/01/2023]
“GST” means the goods and services tax chargeable under the Goods and Services Tax Act 1993.
[S 1015/2022 wef 01/01/2023]