(usually at 10%) based on the price of goods and services that you provide. The service charge is subject to GST as it is part of the price payable for the goods and services provided. Therefore, the GST chargeable should be calculated based on the total price payable (inclusive of service charge).

你真能较真，英文理解力还行吧，不行的话我帮你翻译成白话的：政府怂恿你征收10%,你要是不征收就是你自己煞笔，自己的损失，政府没有组织不让你征收10%, iras的指示是10%, 我从来没看见哪个餐馆好心只收9%的。

稍微有点高档的餐厅，不收service charge的我能想到的只有iguana，要不你列举一下哪些高档餐厅是不收的。吃200块就收200块，不用给220块。