Sales and Service Tax (SST) has replaced the Goods and Sales Tax (GST) on 1st September 2018 in Malaysia.
SST consist of 2 separate act: Sales Tax Act and Service Tax Act. The sales tax is based on exclusion criteria where all things are taxed by default unless being exempted, whereas, the service tax is based on inclusion criteria, meaning, only services that are listed are taxed.
In this blog series, we will be listing out all the items and their respective tax rate for your easy reference. Part 1 will be focusing on those categories which are FULLY exempted, 5% rated or 10% rated. We will be organizing the item's categories and their tax rate to simplify your search process. All items that fall on categories listed below will have the same tax rate. Come and check which tax rate does your item falls on through our blog series.
Fully exempted from Sales Tax:
- Life animals
- Eggs
- Spices
- Coffee and Tea
- Cereals
- Copra
- Ground Nuts
- Soybean
- Vegetables Extract
- Vegetables Plaiting and Other Vegetables Products
- Noodle and Pasta
- Prepared Animal Fodder
- Mineral Products
- Pharmaceutical Products
- Fertilisers
- Sealant
- Artificial Graphite and Activated Carbon
- Insecticides, Disinfectant and the like
- Wood Pulp and Waste of Paper
- Articles of Pewter (Tin)
Fully 5% Sales Tax
- Musical Instruments
- Preparations of Crustaceans, Molluscs or Other Aquatic Invertebrates
- Watches
Fully 10% Sales Tax
- Soap, Wax, Polish and Similar Articles
- Glue
- Paint and Varnish
- Igniter, Matches and Explosive Products
- Articles of Leather
- Bags and Cases
- Saddlery and Harness for Animal
- Cork
- Articles of Bamboo and Rattan
- Headgear
- Artificial Flowers and Materials
- Glass and Glassware
- Aircraft and Spacecraft
- Ships and Boats
Our next post in this blog series will be focusing on food and beverages related categories and following post will be on chemicals, machineries and electrical appliances, products of different materials and household items.
Here are some related topics in TreezSoft blog for your further readings:
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