P.U.(A) Remarks
(Please access the Requlations and Orders for the full details)

62/2024

Service Tax (Amendment) Regulations 2024

(Gazetted on 23 February 2024)

These Regulations came into operation on 26 February 2024 and amend the Service Tax Regulations 2018 [PU.(A) 214/2018] in the First Schedule in Group A, B, C, E, G, I and the inclusion of a new Group J-Logistic Services.

Note: The above amendments are gazetted following Budget 2024 announcement that service tax scope will be expanded to include karaoke centre services, delivery services (except for the delivery of food and beverages), brokerage and underwriting services for non-financial services (such as brokerage for ship and aircraft space, commodities and real estate) and logistics services with effect from 1 March 2024.

64/2024

Service Tax(Rate of Tax(Amendment) Order 2024

(Gazetted on 26 February 2024)

This Order comes into operation on 1 March 2024 and amends the Service Tax (Rate of Tax) Order 2018 [PU.(A) 213/20] in paragraph 3 (a) by substituting for the words “six per cent” the words “provision of food and beverages services. telecommunication services provision of parking place services or logistic services, eight per cent

Note: The above amendments are gazetted following Budget 2024 announcement on the increase in service tax rate from 6% to 8% with effect from 1 March 2024.

65/2024

Service Tax (lmpositionof Tax for TaxableService in respect of Designated Areas andSpecial Areas) (Amendment) Order 2024

(Gazetted on 26 February 2024)

This Order comes into operation on 1 March 2024 and amends the Service Tax (lmposition of Tax for Taxable Service in respect of Designated Areas and Special Areas) Order 2018 [PU. (A) 212/2018].

66/2024

Service Tax(PersonsExempted from Paymentof Tax)(Amendment)
Order 2024

(Gazetted on 26 February 2024)

This Order comes into operation on 1 March 2024 and amends the Service Tax(Persons Exempted from Payment of Tax) Order 2018 [P.U. (A) 380/2018].

67/2024

Service Tax (Rate ofDigital Services Tax)(Amendment) Order 2024

(Gazetted on 26 February 2024)

This Order comes into operation on 1 March 2024 and amends the Service Tax (Rate of Digital Services Tax) Order 2019 [P.U.(A)271/2019].

Reference links:

•   P.U. (A) 62/2024 - Service Tax (Amendment) Regulations 2024 amends P.U. (A) 214/2018.

•   P.U. (A) 64/2024 - Service Tax (Rate of Tax) (Amendment) Order 2024 amends P.U. (A)

213/2018.

•   P.U. (A) 65/2024 - Service Tax (Imposition of Tax for Taxable Service in respect of Designated

Areas and Special Areas) (Amendment) Order 2024 amends P.U. (A) 212/2018.

•   P.U. (A) 66/2024 - Service Tax (Persons Exempted from Payment of Tax) (Amendment) Order

2024 amends P.U. (A) 380/2018.

•   P.U. (A) 67/2024 - Service Tax (Rate of Digital Services Tax) (Amendment) Order 2024

amends P.U. (A) 271/2019.

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