FREE Preview Training Get Support
Notice: MYOB has been re-branded as ABSS with effect from 1st Jan 2018.

Goods & services tax - types of supply

Malaysian GST - Types of supply

GST - Types of supply


Types of supply Output tax Input tax
Standard rated 6% Claimable
Zero rated 0% Claimable
Exempt No GST charged Not claimable


Standard rated supply


Supply of goods and/or services that are subject to a GST tax rate of 6%.

Zero rated supply


Supply of goods and/or services that are subject to a GST tax rate of 0%. Goods and/or services in this category include rice, fresh vegetables, export of goods and services, etc.

Exempt supply


Supply of goods and/or services that are not subject to GST, such as toll, health services, residential properties, land for agricultural use, etc.

GST registration criteria


The threshold for turnover is RM500,000.00, which should include standard rated supplies, zero rated supplies, deemed supplies (e.g. private use, fringe benefits, etc), but excludes exempt supplies, sale of capital assets, imported supplies.


Share on Twitter Share on Facebook
  RSS Feed for MYOB Accounting articles  

Quick Links



"Deltatech's consultants have backgrounds in both accounting as well as in IT. This makes them a valuable asset in terms of implementation of small business systems because their expertise goes beyond just IT. Their work is reliable in the sense that they stay around until the problem is completely resolved (unlike many other service providers who give hit-and-run solutions). I highly recommend Deltatech when it comes to implementing small business solutions."

- Alan Soh
Medical Environment Sdn Bhd


 |  Price List |  ABSS Payroll |  Free Preview |  MYOB AccountEdge |  How to buy |  Training |  Support |  Implementation |  ABSS Premier |  ABSS Accounting |  Free download | 


© 2012 DeltaTech Computer Systems & Solutions (SA0205092-A). All Rights Reserved.