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.
From our previous post - SST - List of Sales Tax Exempted and Taxable Goods (Part 1), you will get to know all the categories that are fully exempted, charged 5% or 10% sales tax. In this current blog, we will be looking into each category, listing down how each items will be charged.
This post will be listing food related categories. From edible meat, seafood, milk and dairy product and their preparation. All are listed in details on how much sales tax they are subjected to.
Meat and Edible Meat Offal (entrails and internal organs of an animal used as food)
5% sales tax
- Camel meat
- Dried pork skin
- Freeze dried chicken dice
- Frog’s legs
- Rabbit meat
All others are exempted from sales tax.
Preparations of Meat
Exempted from sales tax
- Beef Ball
- Meat Ball
- Pork Ball
- Chicken Sausage
- Beef Sausage
All others are subjected to 5% sales tax.
Fish and Sea Creatures are exempted from sales tax.
5% sales tax
All others are exempted from Sales tax.
Seems like not many will get to eat or buy Jelly fish and sea cucumber. Hence, looks like a pretty good deal for the rakyat of Malaysia.
Preparations of Fish
5% sales tax
All others are exempted from sales tax.
Vegetables
5% sales tax
- Pickled Onion
- Canned Mushrooms
- Frozen Sweet Corn
- Canned Corn
- Frozen Vegetables
- Mixed Vegetables Pickles
- Dried Mushroom
- Preserved Vegetables
- Salted Mustard Greens
- Sliced Manioc/Cassava
All others are exempted from sales tax.
Fruits and Nuts
5% sales tax
- Braised Peanuts
- Brazil Nuts
- Cashew Nuts
- Preserved Cherry
- Chestnuts
- Dried Fruits and nuts
- Frozen Fruits
- Macadamia Nuts
- Pistachios Nuts
- Preserved Strawberry
All others are exempted from sales tax.
Preparations of Vegetables, Fruits or Other parts of Plants
Exempted from sales tax
- Taucu (Fermented bean paste)
- Tomato Puree (For Infant and Young Children)
All others are subjected to 5% sales tax.
Parts of Plant
Exempted from sales tax
- Noni, Mint and Basil Leaves
- Kenaf Seeds
- Tongkat Ali
All others are subjected to 5% sales tax.
Milk and Dairy Product
Exempted from sales tax
- Buttermilk
- Fresh Milk
- Plain Yogurt
All others are subjected to 5% sales tax.
Beverages, Spirits and Vinegar
Exempted from Sales Tax
- Drinking/Treated Water
- Flavoured UHT Milk-based Drink
5% sales tax
- Various Type of Vinegar (e.g. Apple Cider Vinegar, Malt Vinegar, Balsamic Vinegar)
All others are subjected to 10% sales tax.
You can follow our next post for tax rates details on other edible products categories. We will be breaking down into each types of oil, flour, pastry products and etc.
Here are some related topics in TreezSoft blog for your further readings:
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