The following is the gazettes being published by The Government of Malaysia for Goods and Services Tax. There are selected highlights by GST System Changes | SW Project Consulting:
Goods and Services Tax Amendment 2 Regulations 2015
- Additional clauses on Imported Services have been added
- Regulation 40 of GST Act 2014 is not applicable to investment holding company as specified by Regulation 41 of GST Act 2014
Goods and Services Tax (Zero Rated Supply) Amendment 2 Order 2015
- Additional items are given zero rated for GST purpose.
- Supply of online services for journal, newspaper and reading material are given zero rated
Goods and Services Tax (Relief Supply) Amendment 2 Order 2015
Goods and Services Tax (Exempt Supply) Amendment 2 Order 2015
- Specified economic air ticket for the route under Rural Air Services Agreement is now exempted from GST