On 1st September 2018, in Malaysia, Sales and Service Tax (SST) has been implemented to replace the Goods and Service Tax. Since the implementation of SST, many are still confused about how each items in SST list may be charged. Hence, to make things easier, we've created a blog series to guide you in detail on the list of items and their respective SST rates.
We are now in part 5 of the blog series, and this blog is a continued series from previous blog (Part 4) - list of chemical products.
Articles of Plastic
Exempted from Sales Tax
- Feeding Bottles of plastic
- Bed Pans (of Plastics)
- Breast shells for Breastfeeding
- Hand Expression Funnel
- Nipple of plastic for baby feeding bottle
- Nipple Shields
- Straws
- Urinals
All others are subjected to 10% sales tax
Articles of Rubber
Exempted from Sales Tax
- Inner Tube (for Bicycle and Motorcycle)
- New Pneumatic Bicycle/Motorcycle Tyre
- Rubber Teat for Feeding Bottles
All others are subjected to 10% sales tax.
Wood and Articles of Wood
Exempted from sales tax
- All Types of Charcoal
- Chipwood
- Flitches of Wood
- Fuel Wood
- Overlaid Plywood
- Plywood
- Plywood Strip Panel
- Pointed Stakes, Pickets and Piles not Sawn Lengthwise
- Railway Sleepers of Wood
- Sawdust
- Small Pet Bedding Sawdust
- Wood Baulks
- Wood Briquettes
- Wood Flour
- Wood in Chips or Particles
- Wood Logs
- Wood Pellets
- All Types of Wood Sawn
- Wood Waste and Scrap
- Wood Wool
- Wooden Sticks, Roughly Trimmed
5% Sales Tax
- Door of Wood
- Door Skin
- Parquet Flooring Panel, assembled
- Shingles and Shakes
- Strip and Friezes for Parquet Flooring, Not Assembled
- Window Frame of Wood
- Wood Panel and Cellular Wood Panel
- Wooden Lattice
All others are subjected to 10% sales tax.
Paper and Articles of Paper
Exempted from sales tax
- A4 Papers of All Kinds
- Books of All Kinds (including Address Book, Diary, Exercise Book, Invoice Book, etc)
- Book Cover of Paper
- Coloured Sugar Paper
- Colour Flint Paper
- Examination Pad
- Fancy Paper
- Folder
- Memo Pad
- Newsprint Paper
- Photo Album
- Sticky Note Pad
- Test Pad
- Vouchers
All others are subjected to 10% sales tax.
Printed Materials
10% Sales Tax
- Aquarium Printed Background Poster
- Calendars of Various Materials
- Commercial Catalogue
- Flash Cards
- Poster (Trade Advertising)
- Price Sticker
- Printed Label
- Sticky Notes
- Vivarium Printed Background Poster
All others are exempted from sales tax.
Textiles and Textile Articles
Exempted from Sales Tax
- Raw Silk (Not Thrown)
- Silk Waste
- Silk Yarn (Not for Retail Sale)
- Silk-Worm Cocoons Suitable for Reeling.
All others are subjected to 10% sales tax.
Footwear
Exempted from Sales Tax
All others are subjected to 10% sales tax.
Umbrella and Walking-Stick
Exempted from Sales Tax
All others are subjected to 10% sales tax.
Next, we will be listing out products of matters, which includes ceramic, iron, copper products and etc.
The list range from hammer, aluminium pipe fittings to wire, and fishing bating needles. Check out your item to make sure you're charged or charging the correct rate.
Here are some related topics in TreezSoft blog for your further readings:
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