Singapore published the Goods and Services Tax (Amendment) Act 2021 in the Official Gazette on 10 December 2021. The Act contains GST measures announced in the Budget 2021, as well as certain other measures to improve GST administration and clarify existing legislation. The two main measures of the Act were announced as part of the budget:
- GST is extended to the following with effect from 1 January 2023, with both local and overseas suppliers subject to the same GST treatment:
- goods importe…