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Out of Scope Supply EmptyFri Jul 03, 2015 9:34 am by joseph

» Industrial Diesel
Out of Scope Supply EmptyFri Jul 03, 2015 9:11 am by joseph

» ICT industry
Out of Scope Supply EmptyFri Jul 03, 2015 9:10 am by joseph

» Input Tax (Passenger Car for business purpose)
Out of Scope Supply EmptyMon Jun 29, 2015 5:25 pm by joseph

» Conditions to Claim Input Tax
Out of Scope Supply EmptyMon Jun 29, 2015 3:12 pm by joseph

» Additional industry code
Out of Scope Supply EmptySun Jun 28, 2015 5:53 pm by joseph

» Sales Commisions
Out of Scope Supply EmptyFri Jun 26, 2015 7:44 pm by Poon1

» Advance payment for services not rendered yet
Out of Scope Supply EmptyThu Jun 25, 2015 4:13 pm by joseph

» Turnover Below RM500,000 subequent to GST registration
Out of Scope Supply EmptyWed Jun 24, 2015 6:16 pm by joseph

» Consigment Sales
Out of Scope Supply EmptyWed Jun 24, 2015 6:00 pm by joseph

» GST Accounting Entries
Out of Scope Supply EmptyTue Jun 23, 2015 10:21 pm by joseph

» Advance payment received from Customer
Out of Scope Supply EmptyTue Jun 23, 2015 5:45 pm by joseph

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Out of Scope Supply

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Out of Scope Supply Empty Out of Scope Supply

Post by Admin Sun Dec 14, 2014 2:30 am

Out of Scope Supply are supplies that are not within the scope of GST and therefore not chargeable to GST.

Below are out of scope supply:-

• Non business supply

• Supply of goods made outside Malaysia (eg supply of goods from China to UK)

• Supply of services made by a person who does not belong in Malaysia except for imported services

• Business below RM500K threshold

• Government supply except selected prescribed services

• Supply by statutory bodies and local authorities with respect to regulatory and enforcement functions; and

• Supply of goods or services made within or between designated areas (Labuan, Langkawi and Tioman)

Admin
Admin

Posts : 47
Join date : 2014-07-30

https://malaysiagst.forumms.net

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Out of Scope Supply Empty Re: Out of Scope Supply

Post by wei Mon May 18, 2015 3:56 pm

Hi Joseph,

One of our customer is an international company based in Singapore, they have a contract with end user in Malaysia and they outsource the service to us. We have been sending bills to their Singapore office, but supporting end user in Malaysia. Is it consider export?

Thanks

Thank you.

wei

Posts : 5
Join date : 2015-05-18

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Out of Scope Supply Empty Re: Out of Scope Supply

Post by joseph Mon May 18, 2015 4:49 pm

1) Are you acting as an agent to the Singapore company or as a principal?
2) Are you billing their Malaysian customers?


joseph

Posts : 277
Join date : 2014-09-25

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Out of Scope Supply Empty Re: Out of Scope Supply

Post by wei Mon May 18, 2015 5:00 pm

Acting as an agent.
We have never billed their Malaysian customers.

Thanks



wei

Posts : 5
Join date : 2015-05-18

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Out of Scope Supply Empty Re: Out of Scope Supply

Post by joseph Mon May 18, 2015 5:10 pm

Yes, exported services and can be zero-rated as per Item 12 of the GST (Zero-Rated Supply) Order 2014. Please note the exception 12(a) and 12(b).


joseph

Posts : 277
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Out of Scope Supply Empty Re: Out of Scope Supply

Post by yonghwal Tue May 19, 2015 11:26 pm

Hi Joseph,

Free Zones like PKFZ does it consider not within the scope of GST like those in Designated Areas such as Langkawi or Labuan?

Thanks

yonghwal

Posts : 1
Join date : 2015-05-19

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Out of Scope Supply Empty Re: Out of Scope Supply

Post by joseph Wed May 20, 2015 9:46 am

Sorry, I have no knowledge about Free Zones. Customs has a guide on Free Industrial Zone & Licensed Manufacturing Warehouse. Please read.

joseph

Posts : 277
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