Who Can Not Claim Input Tax Credit in GST?

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

  1. Financial Services
  2. Public Transport Services
  3. Private Education Services
  4. Tolled Highways or Bridges
  5. Childcare Services
  6. Funeral, Burial and Cremation Services
  7. Private Healthcare Services
  8. Supplies Made by Societies
  9. Residential Land or Building
  10. Agriculture or General Use Land
  11. Businesses with annual sales not more than RM500,000