3.—(1) The conservancy and service charges specified in items 1 to 6 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.
(2) The conservancy and service charges specified in items 7 to 10 of the Schedule are not 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, 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.