Singapore legislation

Regulation 91

of Goods and Services Tax (General) Regulations

Regulation 91

Consideration of betting and gaming transactions

Amended byS 64/2010 wef 05/02/2010

Subject to regulation 91A, where any person pays an amount in money to participate in any transaction involving betting, sweepstakes, lotteries, fruit machines or games of chance, the amount of money so paid shall, for the purposes of the tax, be treated as the consideration for a supply of services to him.