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Original Articles

Updates from Singapore

Pages 196-197 | Published online: 07 May 2015

  • IPMs are defined in the 4th Schedule to the GST Act and include gold of at least 99.5% purity, silver of at least 99.9% purity, and platinum of at least 99% purity. Such metals can be in the form of a bar, ingot or wafer, but must ‘possess investment characteristics' to qualify for the exemption. The Schedule also lists certain categories of coins of gold, silver and platinum as qualifying for the exemption. These include, among others, the American Buffalo Coin, the Canada Maple Leaf Coin, etc.
  • Tharman Shanmugaratnam, Deputy Prime Minister and Minister for Finance, ‘Singapore Budget Statement for Financial Year 2012: An Inclusive Society, A Stronger Singapore’, speech delivered to the Parliament of Singapore, 17 February 2012.

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