Goods & Services Tax (GST) will be charged on any supply of goods or services if it is:
- A taxable supply;
- Made in Malaysia;
- Made by a taxable person; and
- In the course or furtherrance of any business
In addition, GST will also be charged on:
- Imported goods; or
- Imported services.
Section 9 of GST Bill 2014:
“A tax to be known as goods and services tax, shall be charged and levied on –
- any supply of goods or services made in Malaysia, including anything treated as a supply under this Act; and
- any importation of goods into Malaysia.”
Taxable supply made by a taxable person in the course or furtherance of any business carried on by him.