SINGAPORE : Four changes to the Goods and Services (GST) Act were passed in Parliament on Tuesday.

Senior Minister of State for Finance Lim Hwee Hua said the bill incorporated feedback from a public consultation held between August and September this year.

Elaborating on the bill, Mrs Lim said containers used in the international transport of goods, and machinery used for manufacturing goods for export will be exempted from GST.

Other changes involve giving the Inland Revenue Authority the power to appoint agents to recover GST arrears from non-taxable persons.

The GST Act will also be amended to allow the government to set-off tax arrears against monies due to the taxpayer from the government. - CNA /ls