GST Act

3 judgments · 1 court · 12 cited sections

The GST Act has been cited, interpreted or applied in 3 Singapore judgments in this corpus, spanning 12 distinct sections. The decisions below are the primary source for how the courts have read it. This page reports those decisions; it is not legal advice.

Which sections of the GST Act have the courts cited?

Sections of GST Act referenced across the 3 judgments below.

s 17 s 17(2) s 17(3) s 45 s 49 s 49(2) s 49(3) s 51 s 52(3) s 54(1) s 54(2) s 79(1)

Which cases interpret the GST Act?

[2026] SGHC 101

COMMERSOL COMMODITIES PTE. LTD. v THE COMPTROLLER OF GOODS AND SERVICES TAX

12 May 2026

SGHC

[2024] SGHC 97

THM International Import & Export Pte Ltd v Comptroller of Goods and Services Tax

5 April 2024

SGHC

[2023] SGHC 54

HERBALIFE INTERNATIONAL SINGAPORE PTE. LTD. v COMPTROLLER OF GOODS AND SERVICES TAX

6 March 2023

SGHC

Read the statute

The authoritative, consolidated text of the GST Act is published by the Singapore government on Singapore Statutes Online. We link to the primary source rather than reproduce it.

Search Singapore Statutes Online (sso.agc.gov.sg) ↗

Compiled by the SG Case Law editorial team from primary sources — the judgments themselves and Singapore Statutes Online (sso.agc.gov.sg). · Updated 10 July 2026 · How we compile this