Goods and Services Tax (Malaysia)

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The Goods and Services Tax (GST) is an abolished value-added tax in Malaysia. GST is levied on most transactions in the production process, but is refunded with exception of Blocked Input Tax, to all parties in the chain of production other than the final consumer.

The existing standard rate for GST effective from 1 April 2015 is 6%. Many domestically consumed items such as fresh foods, water and electricity are zero-rated, while some supplies such as education and health services are GST exempted.

After Pakatan Harapan won the 2018 Malaysian general election, GST was reduced to 0% on 1 June 2018.^[1] The then Government of Malaysia tabled the first reading of the Bill to repeal GST in Parliament on 31 July 2018 (Dewan Rakyat).^[2] GST was replaced with the Sales Tax and Service Tax starting 1 September 2018.