Previously, on TreezSoft blog series, we've been listing in details the respective Sales Tax rate of each items under different categories. We've listed items under food and beverages, chemical products and products of various materials.
Sales tax is one of the tax system under the new Sales and Service Tax (SST) in Malaysia that was implemented on 1st September 2018 to replace the Goods and Service Tax (GST). The other tax system under SST is the service tax system.
As many may still be confused on what are the tax rates on their items, here is the perfect guide to help clear the air.
Previous blog, we've listed down products of matters and their respective Sales tax rate. In this particular blog post, we will be looking at sales tax rates on machinery and various types of electrical appliances.
Machinery, Mechanical Appliances and Parts of Thereof
Exempted from Sales Tax
- Agricultural Spray Gun
- Air Humidifier
- Bicycle Pump
- Breast Pump
- Bulldozer
- Clothes Dryer
- Electronic Calculator
- Evaporative Air Cooler
- Excavator
- Fire Extinguisher
- Fork-lift Trucks
5% Sales Tax
- Barcode Readers
- Computer Joystick
- Computer Keyboard
- Computer Mouse
- Digital Copier
- Dot Matric Printers
- Facsimile Machines
- Inkjet Printers
- Laptops
- Laser Printers
- Notebooks
- Personal Computer
- Photocopier
- Storage Unit for Computer
All others are subjected to 10% sales tax.
Electrical Appliances
Exempted from Sales Tax
- Generator Set (Output not exceeding 75 kVA, petrol)
5% Sales Tax
- Compact Disc/Hard Disk
- Cordless Telephone Set
- Digital Photo Frame
- DVD-R/RW-Disk
- External HDD/SSD
- Mobile Phone
- Large Display Panel/Monitor
- LED Monitor
- Line Telephone Set
- Modem
- Monitor (For Computer)
- Pendrive
- Router
- Satelite Phone
- Smartcard
- Video Projector
- Wireless Broadband
All others are subjected to 10% sales tax.
Vehicles
Exempted from Sales Tax
- Bicycle/Tricycle
- Baby Stroller
- Electric Self Balancing Cycle CBU
- All Kind of Wheelchair
- Motorcycles with CBU between 0cc to 250cc
- Motorised Carrier For OKU
- Pocket Motorcycle less than 50cc CBU
- Quadricycle
- Racing Bicycle
- Sparepart for Bicycle
All others are subjected to 10% sales tax.
Last but not least, we will be continuing to the last blog post of this blog series on instruments, various household and other miscelleneous items.
Stay tuned!!
Here are some related topics in TreezSoft blog for your further readings:
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