GST基本上分为四种:
1) Standard rated (6%)
2) Zero rated (0%)-Infant Milk,Exported Goods & Services, Water for domestic use, first 300 units electricity (domestic),agriculture (rice,vegetables,spices,onions & etc),fisheries(live, fresh, chilled, frozen, dried, salted fish) and livestock (cow, buffalo, goat, sheep,swine,egg & etc) as listed in GST(Zero rated supplies) order 2014.
3) Exempted (-)- Health & Education Services, Bus/Water/Rail Transporation, Tolls, Residential houses,Taxis,Financial Services & Land for public use
4) Out of Scope (-) - All supplies by Federal & State Government, Local Authority & Statutory Body (Licence fee,Assessment,Fines)
所有已经注册GST公司必须每三个月呈报GST(年营业额少过RM5百万)或每个月(年营业额超过RM5百万)
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