Singapore legislation

Regulation 92C

of Goods and Services Tax (General) Regulations

Regulation 92C

Gaming supplies

Amended byS 64/2010 wef 05/02/2010

A casino operator shall be treated as having made a supply of services for the purpose of section 8 of the Act when a person pays, or agrees to make payment of, an amount in money to a casino operator —

(a)

as a bet received and accepted by the casino operator as a wager on any game where the casino operator is a party to a wager; or

(b)

to participate in any game where the casino operator is not a party to a wager but the game is conducted by the casino operator, or allowed by the casino operator to be conducted, within the casino premises.