Singapore legislation
Regulation 3
Regulation 3
Prices
Subregulation 1
The prices to be charged for water shall be in accordance with the tariffs set out in the Schedule.
Subregulation 2
The tariffs set out in the Schedule do not include any GST chargeable on the supply of water by the Board, and the person liable to pay the price of the water supplied must, as part of the price, pay an amount equivalent to the GST chargeable on the supply.
Subregulation 3
For the purposes of paragraph (2), the GST chargeable is calculated —
at the rate prevailing at the time the tax is charged on the supply; and
on the value of the supply under section 17 of the Goods and Services Tax Act 1993 (read with paragraph 12 of the Third Schedule to that Act), being the sum total of the following:
the price charged for the water supplied under paragraph (1);
the waterborne tax payable under the Public Utilities (Waterborne Tax) Order 2024 (G.N. No. S 254/2024) by the person liable to pay the price of the water supplied;
the tax chargeable on the water supplied under the Public Utilities (Water Conservation Tax) Order 2024 (G.N. No. S 255/2024).
Subregulation 4
In this regulation, “GST” means the goods and services tax chargeable under the Goods and Services Tax Act 1993.