Goods and Services Tax (General) Regulations/Regulation 51Singapore legislationRegulation 51of Goods and Services Tax (General) RegulationsRegulation 51Copy linkCopiedCopy textCopiedRepealed / deleted[Deleted by S 1034/2022 wef 01/01/2023]←PreviousRegulation 50F · Approved central refund counter operatorsNextRegulation 51A→Read in full context — Goods and Services Tax (General) Regulations →