Singapore legislation

Regulation 92G

of Goods and Services Tax (General) Regulations

Regulation 92G

Disallowance of input tax in respect of non-monetary prize

Amended byS 64/2010 wef 05/02/2010

There shall be excluded from any credit under sections 19 and 20 of the Act the amount of any input tax on any supply to a casino operator of goods and services which are used by the casino operator as a non-monetary prize for any gaming supply.

Read in full context — Goods and Services Tax (General) Regulations →