New GST tax codes introduced in August 2016

GST code	Description	Rate	GST-03 fields
Purchases
TX-CG	Purchase of fixed assets with GST.	6%	6a, 6b and 16
RP	For purchase of goods and services that are given relief under GST, for example purchase of RON95 petrol.	0%	-
TX-FRS	Purchases from farmers or fishermen registered under the Flat Rate Scheme.	2%	6a and 6b
TX-NC	For purchases with input tax where the GST registered entity elects not to claim for it	6%	-
TX-ER	Input tax on purchases made from GST registered suppliers by local authorities or statutory bodies to perform regulatory and enforcement functions	6%	6a and 6b
IM-CG	GST on import of capital goods	6%	6a, 6b and 16
IM-RE	Import of goods with GST incurred that is not directly attributable to taxable or exempt supplies.	6%	6a and 6b
NP	Matters to be treated as neither a purchase of goods nor a purchase of services, and no GST incurred	0%	-
Sales
ZDA	Export of goods from Malaysia to Designated Areas - Customs Form No. 2 (K2)	0%	10
SR-MS	Standard-rated supplies under Margin Scheme. GST is on margin only.	6%	5a and 5b
SR-JS	Standard-rated supplies under Jeweller Scheme	0%	5a and 5b
OS-ER	Out-of-scope supplies for Enforcement and Regulatory functions	0%	-
OS-OV	Out-of-scope supplies between overseas country with other overseas country	0%	-
NS	Matters to be treated as neither a supply of goods nor a supply of services, and no GST is chargeable.	0%	-

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