Statute Details
- Title: Goods and Services Tax (Non-taxable Public Agency Supplies) Order 2024
- Act Code: GSTA1993-S380-2024
- Type: Subsidiary Legislation (SL)
- Authorising Act: Goods and Services Tax Act 1993
- Authorising Provision: Section 28(2A) of the Goods and Services Tax Act 1993
- Enacting Formula (maker): Minister for Finance
- Date made: 29 April 2024
- Commencement: The Order operates from and including the date specified against each supply in the Schedule (see s 2(1)); specific amendments indicate commencement dates (e.g., 1 Oct 2024, 11 Mar 2025, 12 Jul 2024, 1 Feb 2026).
- Key Provisions: Section 1 (Citation); Section 2 (Non-taxable public agency supplies); Section 2A (Meaning of supplies pursuant to applications); Section 3 (Revocation); Schedule (lists covered supplies and dates)
- Revocation: Goods and Services Tax (Non‑Taxable Government Supplies) Order (O 6)
- Latest status in provided extract: “Current version as at 27 Mar 2026”
What Is This Legislation About?
The Goods and Services Tax (Non-taxable Public Agency Supplies) Order 2024 (“the Order”) is a Singapore subsidiary legislation made under the Goods and Services Tax Act 1993 (“GST Act”). Its core function is to specify certain supplies made by public agencies that are treated as “non-taxable” for GST purposes—meaning the GST Act does not apply to those supplies, subject to the dates and conditions stated in the Schedule.
In plain terms, the Order carves out defined categories of public-sector activities (for example, certain law-enforcement and court-related information or services) from the GST regime. This is not a general exemption for all public agency work; rather, it is a targeted list of supplies described in the Schedule, with careful boundaries to avoid unintended coverage.
For practitioners, the Order is particularly important when advising public agencies, vendors contracting with agencies, or regulated professionals and applicants who interact with licensing, certification, and court processes. The Order also contains interpretive rules (notably s 2A) that clarify what counts as a “supply pursuant to an application” and what does not.
What Are the Key Provisions?
1. The GST Act does not apply to specified supplies (Section 2). Section 2(1) provides the operative mechanism: “The Act does not apply to a supply described in the Schedule … from and including the date specified against the supply.” This means the GST Act’s charging and administrative framework is excluded for those supplies. However, s 2(2) makes clear that this exclusion does not disturb the operation of later sub-paragraphs (3) to (8), which add further detail and clarifications.
2. Specific carve-outs for public agencies and sensitive functions. Section 2(3) to (7A) set out categories of supplies that are non-taxable. The extract shows several important groupings:
- Ministry of Home Affairs (s 2(3)): Non-taxable supplies include the provision by the Ministry of Home Affairs of information to statutory bodies from its database.
- Singapore Police Force (s 2(4)): Non-taxable supplies include (a) supplies relating to searches of, or provision of extracts from, records connected with the commission of offences, and the issue of a Certificate of Clearance; and (b) comparison and identification of fingerprints.
- Immigration & Checkpoints Authority (s 2(5)): Non-taxable supplies include searches of, and provision of extracts from, records of statements made by accused persons in connection with the commission of offences.
- Central Narcotics Bureau (s 2(6)): Non-taxable supplies include searches of, and provision of extracts from, records in connection with the commission of offences.
- Corrupt Practices Investigation Bureau (s 2(6A)): Non-taxable supplies include searches of reports, documents, statements, information or records in the possession of the CPIB, and the provision of copies of specified materials which the Director permits to be provided to the public. This provision was introduced by amendment effective 1 Oct 2024.
- Judiciary (s 2(7) and (7A)): Non-taxable supplies include (a) supplies made in relation to the conduct of court proceedings (including enforcement and execution of court orders and judgments); (b) supplies made in relation to searches of, or provision of extracts from, records of court proceedings (including transcripts or notes of evidence); and (c) supplies made pursuant to specified applications under the Legal Profession Act 1966 (see below).
3. Legal Profession Act applications: practising certificates and ad hoc admissions (s 2(7)(c)). A particularly practitioner-relevant aspect is that the Judiciary’s non-taxable supplies extend to certain applications under the Legal Profession Act 1966. Section 2(7)(c) lists three categories:
- Section 15(7) of the Legal Profession Act 1966 — for a certificate to practise pursuant to an ad hoc admission;
- Section 18(2) — for a provisional practising certificate;
- Section 25(1) — for a practising certificate.
This carve-out was added by amendment effective 11 March 2025. For lawyers and law firms, it matters because it affects whether fees charged in connection with these specific judicial/administrative processes are within the GST net or treated as non-taxable supplies.
4. Electronic filing services included (s 2(7A)). Section 2(7A) provides a “to avoid doubt” clarification that the supplies in s 2(7) include any supply made in connection with an electronic filing service established under either the Rules of Court 2021 (Order 28, Rule 2) or the Family Justice (General) Rules 2024 (Part 28, Rule 3). This is important in practice because modern court processes often involve electronic systems; the provision ensures that GST treatment does not turn on the delivery channel.
5. Transitional rule for public agencies that had not accounted for GST (s 2(8)–(9)). Section 2(8) addresses a transitional compliance issue. Where a public agency did not, before 30 April 2024, account for or collect tax on any supply made by it before that date, then the Act does not apply to any supply of the same description made during 30 April 2024 to 30 September 2024 (both inclusive). Section 2(9) further clarifies that nothing in the Schedule prevents s 2(8) from applying to supplies described in that sub-paragraph.
For practitioners, this is a risk-management and compliance provision. It can reduce exposure for agencies that may have treated certain supplies as outside GST before the Order (or before the relevant schedule entries took effect), by providing a window where GST is not applied retrospectively within the specified period.
6. Interpretive rule: what “pursuant to an application” includes and excludes (Section 2A). Section 2A is a definitional/interpretive provision that governs how references in the Schedule to supplies “pursuant to an application for or to renew” licences, permits, permissions, authorisations, approvals, certification, certificates, recognition, exemptions or appointments should be understood.
Under s 2A(1)(a), the reference includes (to avoid doubt): (i) processing, consideration/evaluation, and determination of the application (subject to exclusions); (ii) the grant/renewal/issue of the relevant instrument or the making of the appointment; (iii) any supply in connection with the instrument for which periodic fees are payable during its currency; and (iv) supplies connected with late payment fees or extensions of time to make the application.
Conversely, s 2A(1)(b) excludes from the “application” concept: (i) the conduct of examinations/tests/investigations/inspections/surveys for the purpose of the public agency determining the application where a separate fee is imposed; (ii) providing/cancelling dates or alternative dates for such examinations/tests where separately charged; and (iii) providing/cancelling duplicates, copies, replacements, or evidence of the instrument. However, s 2A(2) allows such excluded supplies to still be included in the Schedule as non-taxable supplies if the Schedule so provides.
Practical effect: s 2A helps prevent disputes about whether ancillary services (like separate testing fees or duplicate document fees) are “part of” the application process for GST purposes. It also supports consistent classification where a public agency charges multiple line items.
7. Revocation (Section 3). Section 3 revokes the earlier Goods and Services Tax (Non‑Taxable Government Supplies) Order (O 6). This indicates that the 2024 Order is intended to replace and update the framework for non-taxable public agency supplies, including incorporating amendments over time.
How Is This Legislation Structured?
The Order is structured as follows:
- Section 1 (Citation): identifies the instrument as the “Goods and Services Tax (Non-taxable Public Agency Supplies) Order 2024”.
- Section 2 (Non-taxable public agency supplies): sets out the general rule that the GST Act does not apply to supplies described in the Schedule, and then provides detailed categories for specific agencies and functions (MHA, SPF, ICA, CNB, CPIB, Judiciary), plus transitional treatment and “to avoid doubt” clarifications.
- Section 2A (Meaning of supplies pursuant to applications): provides interpretive inclusions and exclusions for application-related supplies referenced in the Schedule.
- Section 3 (Revocation): revokes the earlier O 6 Order.
- The Schedule: lists the specific supplies and the dates from and including which the GST Act does not apply. The extract indicates that the Schedule is central to determining coverage and timing.
Who Does This Legislation Apply To?
The Order applies to supplies made by public agencies that fall within the categories described in the Schedule and the provisions in s 2. The extract expressly references multiple public bodies (Ministry of Home Affairs, Singapore Police Force, Immigration & Checkpoints Authority, Central Narcotics Bureau, Corrupt Practices Investigation Bureau, and the Judiciary). In practice, the “who” question is less about the recipient and more about the nature of the supply and the public agency making it.
However, the practical impact extends to recipients of those supplies—such as statutory bodies receiving information from databases, persons involved in criminal proceedings, applicants for practising certificates and related legal profession instruments, and parties using court processes (including electronic filing). For GST compliance, the classification affects whether GST is chargeable on the relevant fees or charges.
Why Is This Legislation Important?
This Order is significant because it defines the boundary between taxable GST supplies and non-taxable public agency supplies. In Singapore’s GST system, whether GST applies can affect pricing, invoicing, accounting treatment, and downstream input tax considerations (where applicable). By specifying non-taxable supplies, the Order reduces uncertainty for public agencies and their counterparties.
From an enforcement and governance perspective, the carve-outs reflect the operational realities of law enforcement and court administration. Supplies involving searches of records, extracts, transcripts, and certain court-related processes are treated as outside the GST charging framework. This is consistent with the public-law character of those functions and avoids treating core state activities as ordinary commercial transactions.
For practitioners, the interpretive rule in s 2A is particularly useful when advising on fee structures. Many public agencies charge multiple components—application processing, assessments, examinations, late fees, and document issuance. Section 2A helps determine which components are “pursuant to an application” and which are separately imposed and therefore excluded from that concept (unless separately listed in the Schedule). This can be critical in disputes about GST treatment of specific line items.
Finally, the transitional relief in s 2(8)–(9) is a compliance safeguard. It can mitigate the risk of GST reassessment for a defined period where an agency did not account for or collect tax before 30 April 2024. Practitioners should consider whether any historical supplies fall within that window and whether the “same description” criterion is satisfied.
Related Legislation
- Goods and Services Tax Act 1993 (authorising provision: s 28(2A))
- Legal Profession Act 1966 (applications for practising certificates and ad hoc admissions referenced in s 2(7)(c))
- Rules of Court 2021 (Order 28, Rule 2) — electronic filing service referenced in s 2(7A)
- Family Justice (General) Rules 2024 (Part 28, Rule 3) — electronic filing service referenced in s 2(7A)
Source Documents
This article provides an overview of the Goods and Services Tax (Non-taxable Public Agency Supplies) Order 2024 for legal research and educational purposes. It does not constitute legal advice. Readers should consult the official text for authoritative provisions.