Scope of Goods & Services Tax (GST)

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 –

1. any supply of goods or services made in Malaysia, including anything treated as a supply under this Act; and
2. 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.