Goods and Services Tax (Application of Customs Act) (Provisions on Trials, Proceedings, Offences and Penalties) Order

Goods and Services Tax Act

(Chapter 117A, Section 77)

Goods and Services Tax (Application of Customs Act) (Provisions on Trials, Proceedings, Offences and Penalties) Order

O 5

G.N. No. S 106/1994

REVISED EDITION 2001

(15th September 2001)

[23rd March 1994]

Citation

1.  This Order may be cited as the Goods and Services Tax (Application of Customs Act) (Provisions on Trials, Proceedings, Offences and Penalties) Order.

Application of Customs Act

2.  Parts XIV and XV (with the exception of sections 133, 135 and 136) of the Customs Act (Cap. 70) shall apply to trials, proceedings, offences and penalties in relation to offences under the Act as they apply in relation to offences and penalties under the Customs Act as defined in that Act.

[S 99/2015 wef 02/03/2015]

[G.N. No. S 106/94]

LEGISLATIVE HISTORY

Goods and Services Tax (Application of Customs Act) (Provisions on Trials, Proceedings, Offences and Penalties) Order

 

This Legislative History is provided for the convenience of users of the Goods and Services Tax (Application of Customs Act) (Provisions on Trials, Proceedings, Offences and Penalties) Order. It is not part of this Order.
1.	G. N. No. S 106/1994—Goods and Services Tax (Application of Customs Act) (Provisions on Trials, Proceedings, Offences and Penalties) Order 1994
	Date of commencement	:	23 March 1994
2.	1995 Revised Edition—Goods and Services Tax (Application of Customs Act) (Provisions on Trials, Proceedings, Offences and Penalties) Order 1995
	Date of operation	:	1 April 1995
3.	2001 Revised Edition—Goods and Services Tax (Application of Customs Act) (Provisions on Trials, Proceedings, Offences and Penalties) Order
	Date of operation	:	15 September 2001
4.	G.N. No. S 99/2015—Goods and Services Tax (Application of Customs Act) (Provisions on Trials, Proceedings, Offences and Penalties) (Amendment) Order 2015
	Date of commencement	:	2 March 2015