The GST paid by the following persons are not aligible for any Input Tax Credit:
- Non-registered company or business
- Company or Business making Exempt Supply
- Expenses incurred for non-business use
- Expenses which have been classified as Blocked Items
Businesses That Can Not Claim Input Tax Credit
- Financial Services
- Public Transport Services
- Private Education Services
- Tolled Highways or Bridges
- Childcare Services
- Funeral, Burial and Cremation Services
- Private Healthcare Services
- Supplies Made by Societies
- Residential Land or Building
- Agriculture or General Use Land
- Businesses with annual sales not more than RM500,000