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← Goods and Services Tax Act 1993

Goods and Services Tax Act 1993 s 39F

s 39F Effect of specified change on tax chargeable at old rates

39F. Despite the application of section 39B or 39C to any supply in relation to any specified change, any tax chargeable on the supply in accordance with this Act before the date of the specified change must be accounted for and paid to the Comptroller.[Act 35 of 2022 wef 01/01/2023]

Read this section in the full act → · Open Division 1 →

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Read the official text ↗

Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.

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