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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.

 



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