Sales and Service Tax (SST) has replaced Goods and Service Tax (GST) in Malaysia since 1st September 2018. SST is a combination of 2 separate tax system: Sales Tax and Service Tax. Our current blog is a continuation of a blog series that focused on the Sales Tax system. We've listed in detail on various items and their respective sales tax rate. We've listed items on food and beverages, chemical products, products of various materials and many more.
Current blog post will be listing down matter related products, including stones, iron, copper, etc.
Stone Products

Exempted from sales tax
- Building Blocks and Bricks
All others are subjected to 10% sales tax.
Ceramic Products
Exempted from Sales Tax
All others are subjected to 10% sales tax.
Articles of Goldsmith’s
10% Sales Tax
- Jewellery of Precious Metal
All others are exempted from sales tax.
Articles of Iron or Steel
Exempted from Sales Tax
- Alloy Steel Bars, Rods, Plate, Wire
- Non-alloy Steel Bars, Rods, Plate, Wire
- Stainless Steel Bars, Rods, Plate, Wire
- Poultry Cages or Iron or Steel Wire
All others are subjected to 10% sales tax.
Articles of Copper
Exempted from Sales Tax
- Aluminium Pipe Fittings
- Aluminium Tubes and Pipes
- Aluminium Wire
- Sanitary Ware of Aluminium
5% Sales Tax
- Aluminium Door
- Aluminium Structures
All others are subjected to 10% sales tax
Tools and Articles of Base Metal

Exempted from Sales Tax
- Adjustable Spanner
- Allen Key Set
- Bottle/ Can Opener
- Egg Beater
- Fishing Bating Needles
- Grater of Base Metal
- Hammer
- Ice-Cream Scoop
- Peeler
- Fish Scale Remover
- Screwdriver
All others are subjected to 10% sales tax.
Miscellaneous Articles of Base Metal
5% Sales Tax
All others are subjected to 10% sales tax.
We are coming to another exciting part of the series. Coming next will be on electrical appliances and machinery which includes cars, washing machines, dryer and many more!
Here are some related topics in TreezSoft blog for your further readings:
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