s 21A Zero-rating of supply of certain tools, machinery and prototypes
21A.—(1) Subject to such conditions as the Minister may prescribe, the supply by any taxable person of —(a) any prescribed tool or prescribed machinery used in the manufacture of goods; (b) any services directly in connection with such tool or machinery; or (c) any prototype of such tool or machinery, to a person who belongs in a country outside Singapore and who is not a registered person or is a registered (Seventh Schedule — pay only) person, is zero‑rated where such tool or machinery is used in Singapore for the manufacture of goods for the person who belongs in a country outside Singapore. [28/2007; 33/2008; 52/2018] (2) Where a supply of goods or services by a taxable person is zero‑rated under subsection (1), then, whether or not tax would be chargeable on the supply apart from this section —(a) no tax is charged on the supply; but (b) it is in all other respects treated as a taxable supply, and accordingly the rate at which tax is treated as charged on the supply is nil. [28/2007] (3) [Deleted by Act 34 of 2021 wef 01/01/2023]