Blocked/Disallowed Input GST

Input tax – GST incurred on any purchase or acquisition of goods and services by a taxable person for the purpose of making taxable supply in the course/furtherance of business.

Purchases with input GST incurred but not claimable (blocked GST)

1. Purchase or hiring of passenger motor vehicle
2. Club subscription fee
3. Medical and PA insurance premium
4. Medical fee
5. Family benefit
(all the above benefit in kind for employees)
6. Entertainment to non employees and non existing customers
(1-6 above are not incurred for the purpose of making taxable supply)
7. GST above RM30 for simplified tax invoice

One more item also blocked:
8. Repair, maintenance and refurbishment of passenger motor vehicle