Sales and Service Tax (SST) is the hot topic in Malaysia recently, as it has just replaced Goods and Service Tax (GST) on 1st September 2018. Many may still be confused on what items are taxable and what are exempted.
In this blog series, we've listed all categories that were fully exempted, and subjected to 5%/10% sales tax. For those categories with items of different SST treatment, we've also listed, in details, on how each items are charged in food and bevarages categories.
Now, we will be focusing on categories of other edible items (e.g. Oil, Cocoa, Pastries, etc).
Oil Seeds
Exempted from sales tax
All others are subjected to 5% sales tax.
Fat and Oil
Exempted from sales tax
- Bebassu Oil
- Waxes
- Crude Glycerol
- Crude Palm Oil
- Margarine
- Coconut Cooking Oil
- Palm Cooking Oil
- Palm Kernel Oil
- Pure Glycerine
- Spermaceti (Sperm Whale)
All others are subjected to 5% sales tax.
Pastry Products
Subjected to 5% sales tax
- Biscuits
- Cendol
- Flavoured Crackers
- Flour Based Keropok (≤ 20% Fish/Prawn content)
- Muffin
- Plain Oats
- Popcorn
- Precooked Pastries Other Than Pizza
- Rice Paper
- Sweet Cookies
- Uncooked Pizza
- Wafer
- Waffle
10% sales tax
All others are exempted from sales tax.
Flour and Starch
5% sales tax
- Potato (Flour, Flakes, Granules, Pellet)
- Rolled and Flaked of Oat
All others are exempted from sales tax.
Sugar and Sugar Confectionery
5% sales tax
- Glucose
- Liquid Sugar
- Maple Sugar
10% sales tax
- White Chocolate Bar
- Candy
- Chewing Gum
- Herbal Candy
- Pastiles Candy
- Water Melon Frost
All others are exempted from sales tax.
Cocoa and Cocoa Preparations
Exempted from sales tax
- Cocoa Beans
- Cocoa Butter, Fat and Oil
- Cocoa Paste
- Cocoa Powder Not Containing Sweetening Matter
- Cocoa Waste
Others are subjected to 10% sales tax
Miscellaneous Edible Preparations
Exempted from sales tax
- Belacan
- Anchovies Sauce
- Shimp’s Sauce
- Cream of Chicken, Chicken Soup and Mushroom (For Infant and Young Children)
- Dried Beancurd
- Infant Food for Lactase Deficiency
- Soy Sauce (Sweet, Salty, Thick and Thin)
- Yeast (Not Yeast Extract)
- Rusip
- Sauces (Except Pudding Sauce)
- Beancurd
- Tempe
All others are subjected to 5% sales tax.
Our next post (part 4) will be focusing on chemical products. Stay tuned!
Here are some related topics in TreezSoft blog for your further readings:
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