LexisNexis Annotated Statutes of Singapore Goods and Services Tax Act 2015

This book focuses on the latest version of the Goods and Services Tax Act and provides an excellent resource for the many interesting and significant developments in GST, particularly in recent years. It comprehensively explains how GST as a broad based consumption tax levied on the import of goods as well as nearly all supplies of goods and services in Singapore impacts upon individuals and businesses alike.

An authoritative resource on the GST Act and a must-have for practitioners in the field and business enterprises, this book provides a timely resource for those who need to explore or understand this area of law.

Key Features: 

- Up-to-date, complete and succinct, yet in-depth in its annotations
- Annotations are referenced by paragraph numbers and where necessary, bold headings are used to identify key phrases or subsections arising in each provision
- Include proposed changes announced in Budget 2015 that will be duly commented on in this work, where appropriate