Goods and Services Tax (General) (Amendment) Regulations 2018

<!DOCTYPE html> <html lang="en"> <head> <script async src="//assets.wogaa.sg/scripts/wogaa.js" nonce="MypWljyIXvfUFpYd7f5dKjePpTVjSyJc9doCKhZrZ+o="></script> <script async src="/CMS/scripts/google_analytics.js" nonce="MypWljyIXvfUFpYd7f5dKjePpTVjSyJc9doCKhZrZ+o="></script> <meta name="viewport" content="width=device-width, initial-scale=1.0"> <meta http-equiv="X-UA-Compatible" content="IE=edge"> <meta charset="utf-8" /> <meta name="og:url" content="https://sso.agc.gov.sg:5443/SL-Supp/S179-2018/Published/20180329170000?DocDate=20180329170000"> <meta name="og:image" content="/CMS/Content/Images/sso_logo.svg"> <meta name="image" content="/CMS/Content/Images/sso_logo.svg" /> <meta name="google-signin-scope" content="profile email"> <meta name="google-signin-client_id"> <meta name="description" content="Singapore Statutes Online is provided by the Legislation Division of the Singapore Attorney-General's Chambers" /> <title> Goods and Services Tax (General) (Amendment) Regulations 2018 - Singapore Statutes Online </title> <link rel="apple-touch-icon" sizes="57x57" href="/CMS/Content/icons/apple-icon-57x57.png"> <link rel="apple-touch-icon" sizes="72x72" href="/CMS/Content/icons/apple-icon-72x72.png"> <link rel="apple-touch-icon" sizes="114x114" href="/CMS/Content/icons/apple-icon-114x114.png"> <link rel="apple-touch-icon" sizes="144x144" href="/CMS/Content/icons/apple-icon-144x144.png"> <link rel="apple-touch-icon" sizes="60x60" href="/CMS/Content/icons/apple-icon-60x60.png"> <link rel="apple-touch-icon" sizes="76x76" href="/CMS/Content/icons/apple-icon-76x76.png"> <link rel="apple-touch-icon" sizes="120x120" href="/CMS/Content/icons/apple-icon-120x120.png"> <link rel="apple-touch-icon" sizes="152x152" href="/CMS/Content/icons/apple-icon-152x152.png"> <link rel="apple-touch-icon" sizes="167x167" href="/CMS/Content/icons/apple-icon-167x167.png"> <link rel="apple-touch-icon" sizes="180x180" href="/CMS/Content/icons/apple-icon-180x180.png"> <link rel="icon" href="/CMS/Content/icons/touch-icon-192x192.png"> <link rel="icon" href="/CMS/Content/icons/touch-icon-128x128.png"> <link rel="icon" href="/CMS/Content/icons/touch-icon-114x114.png"> <link rel="shortcut icon" href="/s_favicon.ico" /> <link rel="preload" as="image" href="/CMS/Content/images/sso_logo.svg" /> <link rel="preload" as="image" href="/CMS/Content/images/sso_logo.png" /> <link rel="stylesheet" href="https://cdn.jsdelivr.net/npm/@govtechsg/sgds-masthead/dist/sgds-masthead/sgds-masthead.css"> <script type="module" src="https://cdn.jsdelivr.net/npm/@govtechsg/sgds-masthead/dist/sgds-masthead/sgds-masthead.js" nonce="MypWljyIXvfUFpYd7f5dKjePpTVjSyJc9doCKhZrZ+o="></script> <script async src="/bundles/modernizr?v=wBEWDufH_8Md-Pbioxomt90vm6tJN2Pyy9u9zHtWsPo1" nonce="MypWljyIXvfUFpYd7f5dKjePpTVjSyJc9doCKhZrZ+o="></script> <link href="/CMS/lib/bootstrap-5.0.0/css/bootstrap.min.css" rel="stylesheet" media="screen,print" /> <link href="/CMS/Content/css/bundle?v=T3Hk9alTrmpFxrEwhzlNU1SZvVX_c9vgLMrnYtuSbLc1" rel="stylesheet" media="screen,print" /> <link href="/CMS/Content/css/bootstrap-datepicker?v=NncgYdgOkhQeMRMVooo6sInf9G-pTnBQZ3OQcvjW3NM1" rel="stylesheet" media="screen,print" /> <link href="/Content/legis?v=PrIaM1t3DXrfWFomySiYijicZgabfNcxj-vCvW80vN41" rel="stylesheet" media="screen,print" /> <style> #main { padding-left: 0 !important; padding-right: 0 !important; } body { margin-bottom: 0; } </style> </head> <body style="visibility: hidden"> <div id="top"></div> <div class="top-bar"> <div class="container"> <div id="mastHeadRow"> <sgds-masthead></sgds-masthead> </div> </div> </div> <div class="row hidden-xs hidden-sm" id="siteHeader"> <div class="header container"> <div class="row"> <div class="col-sm-4 col-md-5 col-5 no-side-padding"> <a href="https://sso.agc.gov.sg/" title="Singapore Statutes Online" aria-label="Singapore Statutes Online"> <span class="logo"></span> </a> </div> <div class="col-sm-8 col-md-7 col-7 text-end top-right-panel"> <div class="row mb-1"> <div class="col pe-0 text-end"> <a href="https://sso.agc.gov.sg/Help/FAQ" title="FAQ" style="color: #94001a">FAQs</a> | <a href="https://sso.agc.gov.sg/Feedback" title="Feedback" style="color: #94001a">Feedback</a> </div> </div> <div class="row"> <div class="col pe-0"> <button type="button" class="btn btn-default" id="decFS"> A- </button> <button type="button" class="btn btn-default ms-3" id="incFS"> A+ </button> </div> </div> </div> </div> </div> </div> <div id="topSection">  <div id="mainMenu"> <div class="menu container"> <div class="row"> <div class="col-lg-8 col-md-8 col-5"> <a href="https://sso.agc.gov.sg/" class="visible-xs visible-sm"> <span class="logo"></span> </a> <nav class="navbar navbar-left navbar-expand-lg navbar-inverse pe-0"> <ul class="navbar-nav nav mr-auto hidden-xs hidden-sm" id="mainMenuList"> <li class="nav-item"> <a class="nav-link" href="https://sso.agc.gov.sg/Index" title="Home"> Home </a> </li> <li class="nav-item dropdown"> <a href="#" title="Browse" class="nav-link dropdown-toggle" id="dropdown_1" role="button" data-bs-toggle="dropdown" aria-haspopup="true" aria-expanded="false"> Browse </a> <div class="dropdown-menu" aria-labelledby="dropdown_1"> <div class="row-eq-height"> <div class="dropdown-menu-col"> <div class="menu-title"> Acts </div> <a href="https://sso.agc.gov.sg/Browse/Act/Current"> Current </a> <a href="https://sso.agc.gov.sg/Browse/Act/Repealed"> Repealed/Spent </a> <a href="https://sso.agc.gov.sg/Browse/Act/Uncommenced"> Uncommenced </a> </div> <div class="dropdown-menu-col"> <div class="menu-title"> Subsidiary Legislation </div> <a href="https://sso.agc.gov.sg/Browse/SL/Current"> Current </a> <a href="https://sso.agc.gov.sg/Browse/SL/Revoked"> Revoked/Spent </a> <a href="https://sso.agc.gov.sg/Browse/SL/Uncommenced"> Uncommenced </a> </div> <div class="dropdown-menu-col"> <div class="menu-title"> AS PUBLISHED </div> <a href="https://sso.agc.gov.sg/Browse/Acts-Supp"> Acts Supplement </a> <a href="https://sso.agc.gov.sg/Browse/Bills-Supp"> Bills Supplement </a> <a href="https://sso.agc.gov.sg/Browse/SL-Supp"> Subsidiary Legislation Supplement </a> <a href="https://sso.agc.gov.sg/Browse/Act-Rev"> Revised Editions of Acts </a> <a href="https://sso.agc.gov.sg/Browse/SL-Rev"> Revised Editions of Subsidiary Legislation </a> </div> <div class="dropdown-menu-col"> <div class="menu-title"> QUICK LINKS </div> <span> Constitutional Instruments </span> <div class="menu-last"> <a href="https://sso.agc.gov.sg/Browse/Act/Current?SubType=Constitutional"> Basic Acts </a> <a href="https://sso.agc.gov.sg/Browse/SL/Current?SubType=Constitutional"> Subsidiary Legislation </a> </div> <a href="https://sso.agc.gov.sg/Act/IA1965"> Interpretation Act </a> <a href="https://sso.agc.gov.sg/Browse/Act/Current?SubType=Private"> Private Acts </a> <a href="https://sso.agc.gov.sg/Browse/Act/Current?SubType=EnglishCommercial"> English Acts </a> <a href="https://sso.agc.gov.sg/Browse/Act/Current?SubType=Imperial"> Imperial Acts </a> <a href="https://sso.agc.gov.sg/Browse/SL/Current?SubType=Awards"> Honours/Awards </a> <a href="https://sso.agc.gov.sg/Browse/Frequently-Accessed-Legislation"> Frequently Accessed Legislation </a> </div> </div> </div> </li> <li class="nav-item dropdown"> <a href="#" title="What's New" class="nav-link dropdown-toggle" id="dropdown_2" role="button" data-bs-toggle="dropdown" aria-haspopup="true" aria-expanded="false"> What's New </a> <div class="dropdown-menu" aria-labelledby="dropdown_2"> <div class="row-eq-height"> <div class="dropdown-menu-col"> <a href="https://sso.agc.gov.sg/What's-New/Announcements"> Announcements </a> <a href="https://sso.agc.gov.sg/Courses"> Courses </a> <a href="https://sso.agc.gov.sg/What's-New/New-Legislation"> New Legislation </a> </div> </div> </div> </li> <li class="nav-item dropdown"> <a href="#" title="Help" class="nav-link dropdown-toggle" id="dropdown_3" role="button" data-bs-toggle="dropdown" aria-haspopup="true" aria-expanded="false"> Help </a> <div class="dropdown-menu" aria-labelledby="dropdown_3"> <div class="row-eq-height"> <div class="dropdown-menu-col"> <a href="https://sso.agc.gov.sg/Help/FAQ"> FAQs </a> <a href="https://sso.agc.gov.sg/Help/SSO-Guide"> SSO Guide </a> <a href="https://sso.agc.gov.sg/Help/Video-Guides"> Video Guides </a> </div> </div> </div> </li> <li class="nav-item"> <a class="nav-link" href="https://sso.agc.gov.sg/About-Us" title="About Us"> About Us </a> </li> <li class="nav-item mobile-misc-menu"> <a class="nav-link" href="https://sso.agc.gov.sg/Help/FAQ" title="FAQ">FAQs</a> </li> <li class="nav-item mobile-misc-menu"> <a class="nav-link" href="https://sso.agc.gov.sg/Feedback" title="Feedback">Feedback</a> </li> </ul> </nav> </div> <div class="col-lg-4 col-md-4 col-7 col-right"> <nav class="navbar navbar-expand-lg navbar-inverse navbar-right pe-0"> <ul class="navbar-nav nav mr-auto"> <li class="dropdown my-collection-dropdown" id="myCollectionMenuItem"> <a href="#" class="nav-link dropdown2-toggle hidden-xs hidden-sm my-collections-toggle" id="myCollectionDropdownd" role="button" data-bs-toggle="dropdown" aria-haspopup="true" aria-expanded="false"> <span class="fa fa-bookmark-o"> </span>  My Collections </a> <button type="button" class="btn btn-sm dropdown2-toggle visible-xs visible-sm my-collections-toggle" id="myCollectionDropdown" aria-label="My Collections" data-bs-toggle="dropdown" aria-haspopup="true" aria-expanded="false"> <span class="fa fa-2x fa-bookmark-o"> </span> </button> </li> <li class="nav-item dropdown basic-search-dropdown "> <a href="#" class="nav-link dropdown2-toggle basic-search-toggle hidden-xs hidden-sm" id="searchDropdownd" role="button" data-bs-toggle="dropdown" aria-haspopup="true" aria-expanded="false"> <span class="fa fa-search"> </span>  Search </a> </li> <li class="nav-item dropdown visible-xs visible-sm" id="mobileMenuItem"> <button type="button" class="btn btn-sm dropdown2-toggle" id="mobileMenuBtn" data-bs-toggle="dropdown" aria-label="Menu" aria-haspopup="true" aria-expanded="false"> <span class="fa fa-2x fa-align-justify"> </span> </button> </li> </ul> </nav> </div> </div> </div> </div> </div> <div id="fs"> <div class="body-content container"> <div id="container"> <div id="main"> <div class="modal fade" tabindex="-1" role="dialog" id="printModal"> <div class="modal-dialog" role="document" style="width: 800px"> <div class="modal-content"> <div class="modal-header hidden-xs"> <div class="modal-title"> <div class="legis-title"> <div>Goods and Services Tax (General) (Amendment) Regulations 2018</div> <span> </span> </div> <div class="status-row"> <div class="status-caption"> Status:<br />  </div> <div class="status-value"> Published in Subsidiary Legislation Supplement<br />on 29 Mar 2018 </div> </div> </div> <a href="#" data-bind="click: ToggleSidebar" class="float-end" data-bs-dismiss="modal" aria-label="Close" title="Close"> <i class="fa fa-2x fa-close"></i> </a> </div> <div class="modal-header visible-xs"> <a href="#" class="right-close-btn" data-bs-dismiss="modal" aria-label="Close" title="Close"> <span class="fa fa-2x fa-close"></span> </a> <div class="legis-title"> <div>Print</div> </div> </div> <div class="modal-body" id="printModalBody"> <div class="print-form"> <div class="row print-message"> <div class="col-12"> Select the provisions you wish to print using the checkboxes and then click the relevant "Print" <a href="/Help/SSO-Guide/Article/20" class="help" target="_blank"><span class="fa fa-question-circle"></span></a> </div> </div> <div class="row hidden-xs print-btn"> <div class="col-12"> <button type="button" class="btn btn-default" data-bind="click: onSelectAllClick">Select All</button> <button type="button" class="btn btn-default" data-bind="click: onClearAllClick">Clear All</button> <button type="button" class="btn btn-primary" data-bind="click: onPrintToHtmlClick">Print - HTML</button> <button type="button" class="btn btn-primary" data-bind="click: onPrintToPdfClick">Print - PDF</button> <button type="button" class="btn btn-primary" data-bind="click: onPrintToWordClick">Print - Word</button> </div> </div> <div class="print-filter"> <div id="message"></div> <div id="contents" class="filter"><p class="HeadingParagraph"><span class="whitespace"> </span><input class="form-check-input" type="checkbox" name="item" value="root-." id="chkRoot" /> <label for="chkRoot">Goods and Services Tax (General) (Amendment) Regulations 2018<br /></span></p><p class="HeadingParagraph"><span class="whitespace"> </span><input class="form-check-input" type="checkbox" name="item" value="toc-." id="tocCheck" /> <label for="tocCheck">Table of Contents</label></p><p class="HeadingParagraph filter"><span class="whitespace"> </span><input class="form-check-input" type="checkbox" name="item" value="av-" id="chkdf82ddb1-466d-40a9-a58e-30eb77103202" /> <label for="chkdf82ddb1-466d-40a9-a58e-30eb77103202"><b>Enacting Formula</b></p><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr1-" class="form-check-input childID" data-id="f538111d-6775-4ff8-8f42-e9ff7c6ceb7b" data-id2="f538111d-6775-4ff8-8f42-e9ff7c6ceb7b" id="chkf538111d-6775-4ff8-8f42-e9ff7c6ceb7b" /> <label for="chkf538111d-6775-4ff8-8f42-e9ff7c6ceb7b">1 Citation and commencement</label></div></blockquote><blockquote class="TocParagraph" style="margin: 0px 0px 2pt 30pt;"><div><input type="checkbox" name="item" value="pr2-" class="form-check-input childID" data-id="6e05f248-c57d-4bbc-a683-774d12a035e0" data-id2="6e05f248-c57d-4bbc-a683-774d12a035e0" id="chk6e05f248-c57d-4bbc-a683-774d12a035e0" /> <label for="chk6e05f248-c57d-4bbc-a683-774d12a035e0">2 Amendment of regulation聽46A</label></div></blockquote></div> </div> <div class="visible-xs print-btn"> <div class="row"> <div class="col-8 no-side-padding"> <button type="button" class="btn btn-default" data-bind="click: onSelectAllClick">Select All</button> <button type="button" class="btn btn-default" data-bind="click: onClearAllClick">Clear All</button> </div> <div class="col-4 no-side-padding"> <div class="btn-group dropup"> <button type="button" class="btn btn-default" id="mobilePrintMenu" role="button" data-bs-toggle="dropdown" aria-haspopup="true" aria-expanded="false">Print <span class="fa fa-2x fa-angle-up"></span></button> <ul class="dropdown-menu dropdown-menu-right dropup" aria-labelledby="mobilePrintMenu"> <li><a href="#" class="dropdown-item" data-bind="click: onPrintToHtmlClick">HTML</a></li> <li><a href="#" class="dropdown-item" data-bind="click: onPrintToPdfClick">PDF</a></li> <li><a href="#" class="dropdown-item" data-bind="click: onPrintToWordClick">Word</a></li> </ul> </div> </div> </div> </div> </div> </div> </div> </div> </div> <div id="Container"> <div class="row hidden-xs hidden-sm breadcrumb" id="breadcrumb"> <div class="col-md-7"> </div> <div class="col-md-5 text-end"> </div> </div> <div class="hidden-xs hidden-sm" id="DesktopShowToc" data-bind="visible: !Show.Sidebar()" style="display: none;"> <a href="#" data-bind="click: ToggleSidebar"> <img src="/CMS/Content/Images/toc-vertical2.png" alt="Table Of Contents" /> </a> </div> <div class="row"> <div class="col-lg-4 col-12 scrollspy" id="sidebar" data-bind="visible: Show.Sidebar"> <div id="nav"> <div class="top-left-panel" data-bind="visible: Show.TopLeftPanel" id="topLeftPanel"> <a href="#" data-bind="click: ToggleSidebar" class="right-close-btn hidden-xs hidden-sm" aria-label="Close Table of Content" title="Close Table of Content"> <span class="fa fa-2x fa-close"></span> </a> <div class="legis-title"> <span>Goods and Services Tax (General) (Amendment) Regulations 2018</span> <a href="/SL-Supp/S179-2018/Published/20180329170000?DocDate=20180329170000&ViewType=Pdf&_=20230307170110" title="Download PDF (34.0 KB)" aria-label="Download PDF (34.0 KB)" data-size=" (34.0 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </div> <div class="status-row"> <div class="status-caption"> Status:<br />  </div> <div class="status-value"> Published in Subsidiary Legislation Supplement<br />on 29 Mar 2018 </div> </div> <div class="section-title hidden-xs hidden-sm" data-bind="html: SectionTitle2, attr: { 'title': SectionTitle }" data-bs-toggle="tooltip" data-placement="bottom" title=""> </div> <div class="section-title visible-xs visible-sm" data-bind="html: SectionTitle1, attr: { 'title': SectionTitle }" data-bs-toggle="tooltip" data-placement="bottom" title=""> </div> </div> <div class="mobile-toolbar-buttons" data-bind="visible: Show.MobileToolbar" id="mobileToolbar" style="display: none"> <div data-bind="visible: Show.SearchWithin" class="search-within-mobile" style="display: none"> <form method="get" action="/SL-Supp/S179-2018/Published/20180329170000?DocDate=20180329170000&ViewType=Within" data-bind="submit: SubmitSearchWithin"> <div class="input-group has-clear-button"> <button type="button" class="btn btn-default btn-back" data-bind="click: HideSearchWithin"><span class="fa fa-angle-left"></span></button> <input type="text" class="form-control" data-bind="value: SearchWithinPhrase" placeholder="Search Within Legislation" name="Phrase" id="searchPhraseMobile" /> <button type="button" class="btn btn-default clear-button"><i class="fa fa-close"></i></button> <button type="submit" class="btn btn-default"><i class="fa fa-search"></i></button> </div> </form> </div> <div data-bind="visible: !Show.SearchWithin()"> <button type="button" class="btn btn-default" data-bind="click: ShowMobileToc" aria-label="Table of Contents"><span class="fa fa-2x fa-list-ul"></span></button> <button type="button" class="btn btn-default" id="searchWithinMobile" data-bind="click: ShowSearchWithin" aria-label="Search Within"><span class="fa fa-2x fa-search"></span></button> <button type="button" class="btn btn-default dropdown2-toggle" style="float: right;" id="mobileActions" role="button" data-bs-toggle="dropdown" aria-haspopup="true" aria-expanded="false" aria-label="Actions"><span class="fa fa-2x fa-ellipsis-v"></span></button> <ul class="dropdown-menu dropdown-menu-end" aria-labelledby="mobileActions"> <li><a class="dropdown-item" href="/SL-Supp/S179-2018/Published/20180329170000?DocDate=20180329170000&ViewType=Print" data-bind="click: OnPrintClick" id="printLink">Print</a></li> <li><a class="dropdown-item help" href="/Help/SSO-Guide/Category/4">Help</a></li> </ul> </div> </div> <div class="toc-panel" data-bind="visible: Show.Toc" style="display: none;" id="tocPanel"> <div class="toc-title" id="tocTitle"> Table of Contents <a href="#" data-bind="click: HideMobileToc" class="right-close-btn visible-xs visible-sm"> <span class="fa fa-2x fa-close"></span> </a> </div> <div id="tocNav" class="scrollable-panel"> <nav id="toc" class="navbar navbar-light bg-white flex-column align-items-stretch toc"> <a class="nav-link" href="#top"> <b> Goods and Services Tax (General) (Amendment) Regulations 2018 <br /> </b> </a> <a class="nav-link" href="#av-"> <b>Enacting Formula</b> </a> <nav class="nav nav-pills flex-column"> <a class="nav-link " href="#pr1-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr1-" name="item" id="tocItem4" title="1" />  </div> <span> 1 Citation and commencement </span> </a> <a class="nav-link " href="#pr2-" data-part=""> <div class="form-check"> <input class="form-check-input" type="checkbox" value="pr2-" name="item" id="tocItem5" title="2" />  </div> <span> 2 Amendment of regulation聽46A </span> </a> </nav> </nav> </div> <div class="row" id="tocButton"> <div class="col-12 toc-bottom"> <button type="button" class="btn btn-default btn-sm" data-bind="click: OnClearProvisions">Reset</button> <button type="button" class="btn btn-primary btn-sm" data-bind="click: OnGetProvisions">Get Provisions</button> <button type="button" class="btn btn-primary btn-sm" data-bind="click: function () { window.location = '/SL-Supp/S179-2018/Published/20180329170000?DocDate=20180329170000&WholeDoc=1'; }" style="" id="wholeDoc">Whole Document</button> </div> </div> </div> </div> <script src="/bundles/details-resize?v=8yG9IeaPD47smcpbQ22zjoNarFMiQCr7x78ytL_dHEQ1" nonce="MypWljyIXvfUFpYd7f5dKjePpTVjSyJc9doCKhZrZ+o="></script> </div> <div class="col-lg-8 col-12 col-legis" id="colLegis" data-bind="css: { 'col-lg-8': Show.Sidebar, 'col-lg-12': !Show.Sidebar() }, visible: Show.Legis"> <div id="DesktopToolbar" class="hidden-xs hidden-sm"> <div data-bind="visible: !Show.Sidebar()" class="top-left-panel-2" style="display: none"> <div class="legis-title"> <span>Goods and Services Tax (General) (Amendment) Regulations 2018</span> <a href="/SL-Supp/S179-2018/Published/20180329170000?DocDate=20180329170000&ViewType=Pdf&_=20230307170110" title="Download PDF (34.0 KB)" aria-label="Download PDF (34.0 KB)" data-size=" (34.0 KB)" class="file-download"> <span class="fa fa-file-pdf-o"></span> </a> </div> <div class="status-row"> <div class="status-caption"> Status: </div> <div class="status-value"> Published in Subsidiary Legislation Supplement on 29 Mar 2018 </div> </div> </div> <div class="section-title" data-bind="visible: !Show.Sidebar()"> <div data-bind="html: SectionTitle1, attr: { 'title': SectionTitle }" data-bs-toggle="tooltip" data-placement="bottom" title=""></div> </div> <div class="row desktop-toolbar"> <div class="col-md-12 no-side-padding"> <ul class="nav nav-pills float-start"> </ul> <ul class="nav nav-pills float-end"> <li id="loadingIndicator" style="display: none"><span>Loading...</span><span><i class="ajax-loading3"></i></span></li> <li> <a href="/SL-Supp/S179-2018/Published/20180329170000?DocDate=20180329170000&ViewType=Print" data-bind="click: OnPrintClick" aria-label="Print" title="Print"><span class="fa fa-print"></span></a> </li> <li> <a href="/SL-Supp/S179-2018/Published/20180329170000?DocDate=20180329170000&ViewType=Within" aria-label="Search Within Legislation" title="Search Within Legislation" data-bind="click: ShowSearchWithin"> <span class="fa fa-search"></span> </a> </li> <li> <a href="/Help/SSO-Guide/Category/4" aria-label="Help" title="Help" class="help"> <span class="fa fa-question-circle"></span> </a> </li> </ul> </div> </div> <div class="search-within search-within-desktop" data-bind="visible: Show.SearchWithin" style="display: none"> <div class="row visible-xs"> <div class="col-12 text-end"> <button type="button" class="btn btn-default exit-search" data-bind="click: HideSearchWithin"><i class="fa fa-close"></i></button> </div> </div> <div class="row page-title"> <div class="col-lg-8"> <h1>Search within Legislation</h1> </div> <div class="col-lg-4 text-end hidden-xs"> <button type="button" class="btn btn-default exit-search" data-bind="click: HideSearchWithin">Exit Search</button> </div> </div> <div class="row"> <div class="col-lg-8"> <form method="get" action="/SL-Supp/S179-2018/Published/20180329170000?DocDate=20180329170000&ViewType=Within" data-bind="submit: SubmitSearchWithin"> <div class="input-group has-clear-button"> <input type="text" class="form-control" name="Phrase" id="searchPhrase" data-bind="value: SearchWithinPhrase" /> <button type="button" class="btn btn-default clear-button"><i class="fa fa-close"></i></button> <button type="submit" class="btn btn-search" aria-label="Search" title="Search"><span class="fa fa-search"></span></button> </div> </form> </div> </div> </div> </div> <div class="fragview" id="fragview"> <a name="top"></a> <div class="search-within"> <ul class="nav nav-tabs" id="searchWithinTabs" style="display: none"> <li role="presentation" id="searchWithinListTab" style="display: none"><a class="nav-link active" href="#">Search Results</a></li> <li role="presentation" id="searchWithinProvTab" style="display: none"><a class="nav-link " href="#"></a></li> </ul> <div id="searchWithinList" style="" class="search-list"> </div> </div> <div id="legisContent"> <div class="legis" id="legis"><div class="SLInstrNo">No. S 179</div><div class="front"><table width="100%"><tr><td class="SLActHd" id="aT-">Goods and Services Tax Act</td></tr></table><div class="empProvHd">(CHAPTER 117A)</div><div id="at-"><table width="100%"><tr><td class="slTitle">Goods and Services Tax (General) <br/>(Amendment) Regulations 2018</td></tr></table></div><table width="100%"><tr><td class="openWd" id="av-"><table width="100%"><tr><td class="openWd">In exercise of the powers conferred by sections 27, 37B, 41 and 86(1) of the Goods and Services Tax Act, the Minister for Finance makes the following Regulations:</td></tr></table></td></tr></table></div><div class="body"><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr1-"><span class="noBold"></span><span class="">Citation and commencement</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>1.</strong>  These Regulations are the Goods and Services Tax (General) (Amendment) Regulations 2018 and come into operation on 1 April 2018.</td></tr></table></div><div class="prov1"><table width="100%"><tr><td class="prov1Hdr" id="pr2-"><span class="noBold"></span><span class="">Amendment of regulation 46A</span></td></tr></table><table width="100%"><tr><td class="prov1Txt"><strong>2.</strong>  Regulation 46A of the Goods and Services Tax (General) Regulations (Rg 1) is amended —<table class="p1_1" style="font-size:13pt" width="100%"><tr><td class="p1No">(<em>a</em>)</td><td class="pTxt">by deleting the words “International Enterprise Singapore Board established under section 3 of the International Enterprise Singapore Board Act (Cap. 143B)” in paragraph (1)(<em>a</em>)(iii)(B) and substituting the words “Enterprise Singapore Board established by section 3 of the Enterprise Singapore Board Act 2018 (Act 10 of 2018)”; and</td></tr><tr><td class="p1No">(<em>b</em>)</td><td class="pTxt">by deleting the words “International Enterprise Singapore Board” in paragraph (2)(<em>a</em>)(i) and (ii) and substituting in each case the words “Enterprise Singapore Board”.<div class="amendNote">[G.N. Nos. S 674/2008; S 32/2009; S 118/2009; S 626/2009; S 64/2010; S 566/2010; S 827/2010; S 181/2011; S 691/2011; S 398/2012; S 495/2012; S 24/2013; S 845/2013; S 783/2014; S 105/2015; S 161/2015; S 709/2015; S 215/2016; S 622/2016; S 351/2017; S 461/2017; S 639/2017]</div></td></tr></table></td></tr></table></div></div><div class="tail"><table width="100%"><tr><td class="sigTbl" id="as-"><table width="100%"><tr><td class="madeDate" style="text-align:left">Made on 27 March 2018.</td></tr></table><table width="100%"><tr><td class="sig" id="as-sg-">TAN CHING YEE</td></tr></table><div class="position" id="as-sp-">Permanent Secretary,<br/>Ministry of Finance,<br/>Singapore.</div><div class="sigDate"></div></td></tr></table><div class="dms" data-field="seriesId" data-term="4b8ef555-9359-476b-8c67-82d3cf7b2ae2"></div></div><table width="100%"><tr><td class="printCode">[R060.001.0013.V46; AG/LEGIS/SL/117A/2015/2 Vol. 2]</td></tr></table><table width="100%"><tr><td class="toBeTabled">(To be presented to Parliament under section 86(2) of the Goods and Services Tax Act).</td></tr></table><table width="100%"><tr><td class="derTbl"></td></tr></table></div> </div> </div> </div> </div> </div> </div> </div> </div> <div class="footer"> <div class="footer-container"> <div class="container"> <div class="row footer-title"> Singapore Statutes Online </div> <div class="footer-link-row footer-link-1"> <ul> <li><a href="https://sso.agc.gov.sg/Help/FAQ" title="FAQ">FAQs</a></li> <li><a href="https://sso.agc.gov.sg/Feedback" title="Feedback">Feedback</a></li> <li><a href="https://sso.agc.gov.sg/Sitemap" title="How this site is arranged">Sitemap</a></li> </ul> </div> <div class="row"> <div class="col ps-0 pe-0"> <hr /> </div> </div> <div class="row"> <div class="col-md-5 footer-col"> <div class="footer-link-row footer-link-2">  <ul> <li> <a href="https://tech.gov.sg/report_vulnerability" target="_blank" rel="noopener"> Report Vulnerability <span class="ui-icon ui-icon-extlink"> </span> </a> </li> <li> <a href="https://sso.agc.gov.sg/Privacy-Statement"> Privacy Statement </a> </li> <li> <a href="https://sso.agc.gov.sg/Terms-of-Use"> Terms of Use </a> </li> </ul> </div> </div> <div class="col-md-7 footer-col right-col"> © 2024 Attorney-General's Chambers of Singapore, <br /> Last updated 27 Nov 2024 <br /> Singapore Statutes Online is provided by the Legislation Division of the Attorney-General's Chambers of Singapore. </div> </div> </div> </div> </div> </div> <div id="deviceXs" class="device-xs visible-xs"> </div> <div id="deviceSm" class="device-sm visible-sm"> </div> <div id="deviceMd" class="device-md visible-md"> </div> <div id="deviceLg" class="device-lg visible-lg"> </div> <div id="back-top" style="display: none;"> <a href="#top" class="btn btn-default" aria-label="Back to Top"> <span class="fa fa-3x fa-angle-up"> </span> </a> </div> <div class="global-vars" data-json='{"host":"sso.agc.gov.sg","rootPath":"https://sso.agc.gov.sg/","appPath":"/","isFullScreenLayout":"","facebookApiClientId":null,"gapiClientId":null,"linkedInClientId":null,"getProfileCollectionUrl":"/Profile/GetProfileCollectionList","inForceLabel":"Current","repealedLabel":"Repealed/Spent","revokedLabel":"Revoked/Spent","uncommencedLabel":"Uncommenced","actsLabel":"Acts","slLabel":"Subsidiary Legislation","actsSuppLabel":"Acts Supplement","billsSuppLabel":"Bills Supplement","slSuppLabel":"Subsidiary Legislation Supplement","actsRevLabel":"Revised Editions of Acts","slRevLabel":"Revised Editions of Subsidiary Legislation","isPreviewSite":false,"viewDate":"\/Date(1732750992880)\/","customCategoryMenuList":null,"ajaxToken":"tLyvJpem0+HyqrrYqK84Gws0L0QHP1Q17k2kGP7flIqBIitIUehpIr0oL84rqbeD2JzR+3ggFNVbr0UzQBWsJVwRgkU7AdQFHmB57RjpWJlmqxeThz8qaai/LcIMkj8Hg4+nkUWsW7jZoMl0BhYjOiLm5kSzwM4PDMrDsUFdQeTaIWWiPlZiVk1aCJmYmm0BzaD07bnw80Ix9emokTJoDA=="}'> </div> <script src="/bundles/jquery2?v=slFZe-mrjgESmyYn5QUHXCmolqhNXNFMvLDSOIoMcSw1" nonce="MypWljyIXvfUFpYd7f5dKjePpTVjSyJc9doCKhZrZ+o="></script> <script src="/bundles/bootstrap?v=WoYnXGn1q_M0uDmCQYV_anBBkLBUdNW3MkvR-bEVI8I1" nonce="MypWljyIXvfUFpYd7f5dKjePpTVjSyJc9doCKhZrZ+o="></script> <script src="/bundles/knockout?v=eIktEL2ZR37xjcUDMiaqDBkzG4YQpYzAyW_RTc6qrOo1" nonce="MypWljyIXvfUFpYd7f5dKjePpTVjSyJc9doCKhZrZ+o="></script> <script src="/bundles/historyjs?v=ptds6DTEVEI_wSKel6k-Czm4_cnY1C2KodPSMqGWT6Y1" nonce="MypWljyIXvfUFpYd7f5dKjePpTVjSyJc9doCKhZrZ+o="></script> <script src="/bundles/utility?v=LtlQjEWbERWv-7_QvAXHhqNH1FbLXdq0fjZa3yq7aAA1" nonce="MypWljyIXvfUFpYd7f5dKjePpTVjSyJc9doCKhZrZ+o="></script> <script src="/bundles/bootstrap-datepicker?v=vCCaPSh4ugwpyNkCJOiUeX0BorShO-344aPyai1dtQQ1" nonce="MypWljyIXvfUFpYd7f5dKjePpTVjSyJc9doCKhZrZ+o="></script> <div class="global-vars" data-json='{"tocSysId":"2c54bf14-f36b-46c5-a58b-c552c915132d","rootFragSysId":"7dc10092-e784-4c6d-986d-f695d2730ca5","fragSysId":"","legisTitle":"Goods and Services Tax (General) (Amendment) Regulations 2018","provTitle":"","citation":"","isProvisionView":0,"fragmentPath":"","docTimelineIdx":-1,"provTimelineIdx":-1,"provTimelineLen":0,"timelineItems":[],"validStartDate":"\/Date(-6847833600000)\/","disableScrollTracking":"0","lazyLoadFilter":{"TocSysId":"2c54bf14-f36b-46c5-a58b-c552c915132d","SeriesId":null,"ValidTime":null,"TransactionTime":null,"ViewType":"","V":"37","Phrase":null,"Exact":null,"Any":null,"Without":null,"WiAl":null,"WiPr":null,"WiLT":null,"WiSc":null,"WiDT":null,"WiDH":null,"WiES":null,"WiPH":null,"RefinePhrase":null,"RefineWithin":null,"CustomSearchId":null},"lazyLoadContentUrl":"/Details/GetLazyLoadContent","currViewUrl":"/SL-Supp/S179-2018/Published/20180329170000?DocDate=20180329170000","currViewFilter":{"DocType":"SL-Supp","DocNo":"S179-2018","QueryDate1":"20180329170000","DocStatus":"Published","ValidDate":null,"ValidDt":null,"TransactionDate":null,"DocDate":"20180329170000","ViewType":"","CompareDate":null,"ShowDiff":"","PrintType":"","ProvIds":"","PageIndex":0,"PageSize":0,"SortBy":"","SortOrder":"","Timeline":null,"MyCollection":null,"CollectionId":null,"CollectionName":null,"In":null,"GetPartialView":null,"WholeDoc":null,"Phrase":null,"Exact":null,"Any":null,"Without":null,"WiAl":null,"WiPr":null,"WiLT":null,"WiSc":null,"WiDT":null,"WiDH":null,"WiES":null,"WiPH":null,"RefinePhrase":null,"RefineWithin":null,"CustomSearchId":null},"showSideBar":true,"getAddToCollectionPanelUrl":"/Profile/GetAddToCollectionPanel","viewMode":1,"fragments":{"a5cdb49e-719a-406c-95e2-a1e3f4a48b5f":{"Item1":"7dc10092-e784-4c6d-986d-f695d2730ca5","Item2":"20220318073611"},"fea47538-f951-40d4-aee4-d5b09c7ab8e0":{"Item1":"3a4025d7-865b-4904-afe5-8ceb0846d4e3","Item2":"20220318073611"},"5374169d-5118-4c93-9bb8-b2ea21917dc8":{"Item1":"df82ddb1-466d-40a9-a58e-30eb77103202","Item2":"20220318073611"},"60408441-52eb-4114-b409-d21ce16a8543":{"Item1":"3e2e4bec-4c50-4530-b32c-7c36a1017c40","Item2":"20220318073611"},"e46c2fc0-cedf-45ac-8eda-50a4cfb94d2b":{"Item1":"f538111d-6775-4ff8-8f42-e9ff7c6ceb7b","Item2":"20220318073611"},"1d382292-b994-42d1-a5e1-9f33661c23c9":{"Item1":"6e05f248-c57d-4bbc-a683-774d12a035e0","Item2":"20220318073611"},"ea3de55a-06e8-47db-99c7-de870468af03":{"Item1":"5f396ab7-171b-4ec5-a832-861e5e66085f","Item2":"20220318073611"},"4b8ef555-9359-476b-8c67-82d3cf7b2ae2":{"Item1":"3ba83d56-c5cc-42ee-b19b-3aa94c44aa48","Item2":"20220318073611"}},"exitSearchUrl":"/SL-Supp/S179-2018/Published/20180329170000?DocDate=20180329170000","searchWithinPhrase":"","currUrl":"https://sso.agc.gov.sg:5443/SL-Supp/S179-2018/Published/20180329170000?DocDate=20180329170000","getPrintQstUrl":"/Details/GetPrintQst","printViewUrl":"/SL-Supp/S179-2018/Published/20180329170000?DocDate=20180329170000","printViewFilter":{},"currUrlPath":"/SL-Supp/S179-2018/Published/20180329170000","currQs":"?DocDate=20180329170000"}'></div> <script src="/bundles/legis?v=e5gDzSwdsGpu7cvIET2MtT-Q7nrXVz4jQZEDWbtfvP41" nonce="MypWljyIXvfUFpYd7f5dKjePpTVjSyJc9doCKhZrZ+o="></script> </body> </html>

CINXE.COM

Goods and Services Tax (General) (Amendment) Regulations 2018 - Singapore Statutes Online