No. S 894
Goods and Services Tax (Amendment) Act 2018
(ACT 52 OF 2018)
Goods and Services Tax (Amendment) Act 2018
(Commencement) Notification 2018
In exercise of the powers conferred by section 1 of the Goods and Services Tax (Amendment) Act 2018, the Minister for Finance makes the following Notification:
1.  This Notification is the Goods and Services Tax (Amendment) Act 2018 (Commencement) Notification 2018.
2.  The Goods and Services Tax (Amendment) Act 2018, except section 17, comes into operation on 1 January 2019.
3.  Section 17 of the Goods and Services Tax (Amendment) Act 2018 comes into operation on 1 January 2020.
Made on 27 December 2018.
TAN CHING YEE
Permanent Secretary,
Ministry of Finance,
Singapore.
[R060.001.0013.V 47; AG/LEGIS/LEG/B/2017/43 Vol. 4]