Legislation
 
Acts & Subsidiary Legislation
Offences & Penalties
Powers of Customs Officers
 
 
Goods and Services Tax Act

The Goods and Services Tax Act (Chapter 117A) is an Act to provide for the imposition and collection of goods and services tax and for matters connected therewith.

Click on the links below to view the Goods and Services Tax Act and selected subsidiary legislation:
  1. Goods and Services Tax Act

  2. Goods And Services Tax (Application Of Customs Act) (Provisions On Trials, Proceedings, Offences And Penalties) Order ( PDF 9kb )

  3. Goods And Services Tax (Imports Relief) Order ( PDF 61kb )



Last reviewed on 2 February 2012
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