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Supply by charitable/ religious institution

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Supply by charitable/ religious institution

Post by emhan on Fri Feb 27, 2015 7:07 pm


Thanks for the speed reply to my question in "individual supplying commercial properties".

Also wish to discuss on the Panel Decision 4/2014 (Item 1) :-
Supply by societies or similar organization (including charitable entities)

"ii) Value of supply is treated as nominal when the cost of supply made by the society or similar organization to each of its member in a year does not exceed RM100".

Does the above applies to Religious institution like Persatuan Buddhist or Church?

I would think that since there is no consideration for donation received (which is given voluntarily by the public), there should not be a supply and the above provision of RM100 does not apply here.


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Join date : 2015-02-24

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Re: Supply by charitable/ religious institution

Post by joseph on Fri Feb 27, 2015 11:20 pm

You can find a long list of such organisations in Customs' Guide on Societies & Similar Organisations.

The supply here does not refer to donations received. It refers to the supply of goods or services by the organisation to its members or its donor/sponsor.

Please refer Second Schedule Para 3 of the GST Act 2014.


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.


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