Singapore legislation

Regulation 26

of Goods and Services Tax (General) Regulations

Regulation 26

Disallowance of input tax

Input tax incurred by a taxable person in respect of any of the following:

(a)

club subscription fee;

(b)

medical and accident insurance premium;

(c)

medical expenses;

(d)

family benefits;

(e)

any transaction involving betting, sweepstakes, lotteries, fruit machines or games of chance,shall be excluded from any credit under sections 19 and 20 of the Act.

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