s 8 Scope of tax
8.—(1) Tax is charged on any supply of goods or services made in Singapore where it is a taxable supply made by a taxable person in the course or furtherance of any business carried on by the taxable person. (1A) Without affecting subsection (1), tax is charged on any Seventh Schedule supply where it is a taxable supply made by a taxable person in the course or furtherance of any business carried on by the taxable person.[52/2018] (2) A person is a taxable person for the purposes of this Act while the person is or is required to be registered under this Act. (2A) A taxable supply is —(a) for subsection (1), a supply of goods or services made in Singapore other than an exempt supply; and (b) for subsection (1A), a Seventh Schedule supply.[52/2018] [Act 34 of 2021 wef 01/01/2022] (3) Tax on any supply of goods or services is a liability of the person making the supply and (subject to provisions on accounting and payment) becomes due at the time of supply. (4) Tax is charged, levied and payable on any importation of goods (other than an exempt import) as if it were customs duty or excise duty and as if all goods imported into Singapore are dutiable and liable to customs duty or excise duty.[19/2012]