s 28 Application to public agencies
28.—(1) Without affecting the application of section 8, this Act applies in relation to taxable supplies made by a public agency as it applies in relation to taxable supplies made by a taxable person in the course or furtherance of a business.[Act 14 of 2024 wef 30/04/2024] (2) For the purposes of this Act, every taxable supply made by a public agency is treated as being made in the course or furtherance of a business.[Act 14 of 2024 wef 30/04/2024] (2A) However, this Act does not apply to such taxable supplies made by a public agency as the Minister may, by order in the Gazette, prescribe.[Act 14 of 2024 wef 30/04/2024] (3) Section 38A applies to relevant supplies of goods and services made by, and made to, the Government in the course or furtherance of a business, as if the Government were a taxable person registered under this Act at the time the supplies are made.[52/2018] (4) In this section, “public agency” means —(a) any ministry, department or Organ of State of the Government, or a public officer of any ministry, department or Organ of State of the Government; or (b) a body corporate established by a public Act for the purposes of a public function, excluding a Town Council established by section 4 of the Town Councils Act 1988.[Act 14 of 2024 wef 30/04/2024]