Business.Com.My - Malaysia Goods And Services Tax (GST) Information
GST For Government
Supplies made by the Government are generally treated as out of scope supplies.
No GST will be imposed on the supply made by the Federal Government and State
Government such as healthcare services provided by hospital and clinic,
education services by primary and secondary school including tertiary education,
issuance of passport by the Immigration Department, issuance of licences and
permits by the Road Transport Department and etc.
To meet social obligations and economic objective of the Government.
To maintain status quo on the provision of Government services.
Government supplies subject to GST
Specific supplies such as water supply by the State Government and
advertising services by RTM will be subjected to GST due to the commercial
nature of these services.
Supplies by Statutory Bodies and Local Authorities
Supplies made by Statutory Bodies and Local Authorities will be subject to
GST except supply in respect of its regulatory and enforcement functions such as
issuing licenses and permits and etc.