This article relates to the Goods & Services Tax which was introduced in April 2015, but was subsequently replaced with the Sales & Service Tax in September 2018.
GST Tax Codes for Purchases
GST code
Rate
Description
TX
6%
GST on purchases directly attributable to taxable supplies.
IM
6%
GST on import of goods.
IS
0%
Imports under special scheme with no GST incurred (e.g. Approved Trader Scheme, ATMS Scheme).
BL
6%
Purchases with GST incurred but not claimable (Disallowance of Input Tax) (e.g. medical expenses for staff).
NR
0%
Purchase from non GST-registered supplier with no GST incurred.
ZP
0%
Purchase from GST-registered supplier with no GST incurred. (e.g. supplier provides transportation of goods that qualify as international services).
EP
0%
GST exempt purchases
OP
0%
Out of scope purchases
GST Tax Codes for Supplies
GST code
Rate
Description
SR
6%
Standard rated GST supplies
ZRL
0%
Zero rated supply of goods or services locally.
ZRE
0%
Export of zero rated goods or services
DS
6%
Deemed supply. Transfer or supply of business assets without consideration.
OS
0%
Out of scope supplies
ES
0%
Exempt supplies
RS
0%
Relief supplies
GS
0%
Disregarded supplies
AJS
6%
Adjustment made to output tax, e.g. bad debt relief claim.
Update
New tax codes introduced in August 2016
Purchases
GST code
Rate
Description
TX-CG
6%
Purchase of fixed assets with GST.
RP
0%
For purchase of goods and services that are given relief under GST, for example purchase of RON95 petrol.
TX-FRS
2%
Purchases from farmers or fishermen registered under the Flat Rate Scheme.
TX-NC
6%
For purchases with input tax where the GST registered entity elects not to claim for it
TX-ER
6%
Input tax on purchases made from GST registered suppliers by local authorities or statutory bodies to perform regulatory and enforcement functions
IM-CG
6%
GST on import of capital goods
IM-RE
6%
Import of goods with GST incurred that is not directly attributable to taxable or exempt supplies.
NP
0%
Matters to be treated as neither a purchase of goods nor a purchase of services, and no GST incurred
Sales
GST code
Rate
Description
ZDA
0%
Export of goods from Malaysia to Designated Areas – Customs Form No. 2 (K2)
SR-MS
6%
Standard-rated supplies under Margin Scheme. GST is on margin only.
SR-JS
0%
Standard-rated supplies under Jeweller Scheme
OS-ER
0%
Out-of-scope supplies for Enforcement and Regulatory functions
OS-OV
0%
Out-of-scope supplies between overseas country with other overseas country
NS
0%
Matters to be treated as neither a supply of goods nor a supply of services, and no GST is chargeable.
