No. S 448
Town Councils Act
(Chapter 329A)
Town Council of Sembawang (Conservancy and Service Charges) By-laws 1997
In exercise of the powers conferred by section 24(1) of the Town Councils Act, the Town Council for the Town of Sembawang hereby makes the following By-laws:
Citation and commencement
1.  These By-laws may be cited as the Town Council of Sembawang (Conservancy and Service Charges) By-laws 1997 and shall come into operation on 1st October 1997.
Conservancy and service charges
2.  Every owner or tenant of every flat in any residential or commercial property and every owner or tenant of every stall in any market or food centre of the Board within the Town of Sembawang shall pay to the Town Council on the first day of each month the appropriate conservancy and service charges set out in the Schedule.
Goods and services tax
3.—(1)  The conservancy and service charges specified in items 1 to 8 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 9 to 14 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.
Revocation
4.  The Town Council of Sembawang (Conservancy and Service Charges) By-laws 1997 (G.N. No. S 264/97) are revoked.

Made this 22nd day of September 1997.

HO PENG KEE
Chairman,
The Town Council for the
Town of Sembawang,
Singapore.
[AG/LEG/SL/329A/97/1 Vol. 2]