On 22 May 2018, the Goods and Services Tax Act (Amendment of Fourth Schedule) Order 2018 (S 312/2018) was published in the Government Gazette (electronic edition) and came in operation from 23 May 2018.
It amends paragraphs 1(d) to (f) of Pt. II of the Fourth Schedule to the Goods and Services Tax Act to include qualifying investment precious metal coins as exempt imports.
Source: IRAS, 31 May 2018