Town Councils Act
(Chapter 329A, Section 24(1))
Town Council of Bishan Serangoon
(Conservancy and Service Charges)
By-laws
By 54
REVISED EDITION 1993
(1st July 1993)
[1st July 1993]
Citation
1.  These By-laws may be cited as the Town Council of Bishan Serangoon (Conservancy and Service Charges) By-laws.
Conservancy and service charges
2.—(1)  Every owner or tenant of every flat in any residential or commercial property and every tenant of every stall in any market or food centre of the Housing and Development Board within the Town of Bishan Serangoon shall pay to the Town Council on the first day of each month the appropriate conservancy and service charges set out in the Schedule.
[S 99/94 wef 01/04/1994]
(2)  The conservancy and service charges specified in items 1 to 9 of the Schedule are inclusive of the goods and services tax chargeable under the Goods and Services Tax Act [Cap. 117A] on the services in respect of which such conservancy and service charges are payable.
[S 99/94 wef 01/04/1994]
(3)  The conservancy and service charges specified in items 10 to 15 of the Schedule are not inclusive of the goods and services tax chargeable under the Goods and Services Tax Act on the services in respect of which such conservancy and service charges are payable, and the owner or tenant shall bear and pay to the Town Council the goods and services tax charged on the supply of such services in addition to the appropriate conservancy and service charges.
[S 99/94 wef 01/04/1994]