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.