GST System Changes Newsletter

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SWPC Latest Events

Thu Jan 21 @09:00 - 05:00PM
Webinar – Service Tax for Consulting, Management and Training Industry
Wed Jan 27 @09:00 - 05:00PM
Webinar - Sales Tax Mechanism and Advance Exemption Facilities

Potential Out of Scope Supplies Items and Box 15 GST-03

Here is A List of Potential Out of Scope Supplies 

Here is the a potential list of out of scope supplies to be disclosed. However, it may change from time to time.

 Out of Scope Supplies

Box 15 GST-03

It is now refers to "Total Value of Other Supplies" that comprises of tax codes: OS, OS-TXM, GS, NTX and SR-JWS

Box15 GST 03

Tax Code Mapping to GST-03 – Box 15

Box 15 is now classified as Total Value of Other Supplies. This should map to tax codes:

  • OS - Out of scope supplies
  • GS – Purchase from group registration and warehousing scheme purchase
  • OS-TXM – Out of scope supplies which would be taxable if made in Malaysia
  • NTX – Supply with no tax chargeable
  • SR-JWS – Supply under Approved Jeweller Scheme (AJS)

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GST System Changes