Definition of disallowed medical expenses amended

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Boon Choo Chew

2 Dec 2021
Subject Tax alert
Categories Indirect Tax alert
Jurisdictions Singapore

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  • Definition of disallowed medical expenses amended

This alert summarises the changes in the Amendment Regulations 2021.

On 30 September 2021, the Goods and Services Tax (General) (Amendment No. 3) Regulations 2021 were published in the Government Gazette by the Ministry of Finance.

The Goods and Services Tax (General) (Amendment No. 3) Regulations 2021 (Amendment Regulations 2021) mainly exclude certain medical expenses from the definition of disallowed medical expenses in the GST legislation.

This alert summarises the changes in the Amendment Regulations 2021.

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