Zero Rated Services

ZERO RATED SERVICES

Zero rated services – Output GST is charged at 0% but can claim input tax on expenses incurred on the provision of the services.


ZERO RATED SERVICES - EXPORT

1. Exported services are zero-rated, generally referred to as international services.

2. Exported services are services rendered:-
i) under a contract with a person who belongs in a country other than Malaysia; and
ii) which directly benefit a person who belongs in a country other than Malaysia and who is outside Malaysia at the time the services are performed


ZERO RATED SERVICES - TRANSPORT

1. Transport services in relation to goods and passengers below are zero rate:-
i)   From a place outside Malaysia to another place outside Malaysia
ii)  From the last exit point in Malaysia to any place outside Malaysia
iii) From a place outside Malaysia to the first entry point in Malaysia

2. For goods, insurance, transport, loading, unloading and handling of goods in relation to the transport of goods from a place in Malaysia to another place in Malaysia to the extent that these services are provided by the same supplier as part of the supply of services to which 4(b) and 4(c) above applies are zero rate.

3. For passengers, insurance and transport services from a place in Malaysia to another place in Malaysia to the extent that these services are provided by the same supplier as part of the supply of services to which 4(b) and 4(c) above applies are zero rate.


ZERO RATED SERVICES - OTHERS

1. Loading, unloading, handling and storage of goods by a port or airport operator carried out in a ship or aircraft.

2. Services on board ship and aircraft

3. Cultural, artistic, sporting, education, training, tourism, entertainment, exhibition and convention services performed wholly outside Malaysia

4. Telecommunication services by a telecommunication supplier who belongs to Malaysia to a telecommunication supplier who belongs to a country other than Malaysia

5. Roaming services provided by a telecommunication supplier who belongs to Malaysia

Hi

Wish to check how can I find out whether Cooking Gas bought for cooking use for restaurant is zero-rated?

I cant seem to find in GST order in Custom website.

Thank you.

RON95, LPG and diesel are given special relief and should be under the GST (Relief) Order.

However, they don't seem to appear in the GST (Relief) Order 2014 or GST (Relief) (Amendment) Order 2015.