What is Deemed Supply in GST?
Deemed Supply may apply where no consideration is received for the supply of goods or services.Examples of Deemed Supply are:
- Barter arrangements where goods sold are settled by other goods from customer
- Free gift worth more than RM500 to staff
- Hamper worth more than RM500 to customer
- Free bottles of regularly sold shampoo to customers
Scope of Goods & Services Tax (GST) 
What are Goods and Services in GST? 
Basic Concepts of GST (Goods & Services Tax) 
What is 21 Days Rule in GST? (Time Bomb in GST) 
What is NOT a Supply in GST? 
What is Tax Invoice? How to issue Tax Invoice? 
What is Blocked Input Tax Credit in GST? 
Who Can Not Claim Input Tax Credit in GST? 
