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Out of Scope Supply

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Out of Scope Supply

Post by Admin on 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

http://malaysiagst.forumms.net

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Re: Out of Scope Supply

Post by wei on 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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Re: Out of Scope Supply

Post by joseph on 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?


_________________


DISCLAIMER:
Any opinion expressed is strictly my personal view based on my understanding and interpretation of the GST Act 2014, Regulations, Orders, DG's Panel Decisions and Customs' Guides. You should seek advice from experts and/or the Customs Dept if the subject matter is significant to your business.

joseph

Posts : 277
Join date : 2014-09-25

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Re: Out of Scope Supply

Post by wei on 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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Re: Out of Scope Supply

Post by joseph on 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).


_________________


DISCLAIMER:
Any opinion expressed is strictly my personal view based on my understanding and interpretation of the GST Act 2014, Regulations, Orders, DG's Panel Decisions and Customs' Guides. You should seek advice from experts and/or the Customs Dept if the subject matter is significant to your business.

joseph

Posts : 277
Join date : 2014-09-25

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Re: Out of Scope Supply

Post by yonghwal on 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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Re: Out of Scope Supply

Post by joseph on 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.

_________________


DISCLAIMER:
Any opinion expressed is strictly my personal view based on my understanding and interpretation of the GST Act 2014, Regulations, Orders, DG's Panel Decisions and Customs' Guides. You should seek advice from experts and/or the Customs Dept if the subject matter is significant to your business.

joseph

Posts : 277
Join date : 2014-09-25

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Re: Out of Scope Supply

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