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GST Tax Codes – Malaysia

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 codeRateDescription
TX6%GST on purchases directly attributable to taxable supplies.
IM6%GST on import of goods.
IS0%Imports under special scheme with no GST incurred (e.g. Approved Trader Scheme, ATMS Scheme).
BL6%Purchases with GST incurred but not claimable (Disallowance of Input Tax) (e.g. medical expenses for staff).
NR0%Purchase from non GST-registered supplier with no GST incurred.
ZP0%Purchase from GST-registered supplier with no GST incurred. (e.g. supplier provides transportation of goods that qualify as international services).
EP0%GST exempt purchases
OP0%Out of scope purchases

GST Tax Codes for Supplies

GST codeRateDescription
SR6%Standard rated GST supplies
ZRL0%Zero rated supply of goods or services locally.
ZRE0%Export of zero rated goods or services
DS6%Deemed supply. Transfer or supply of business assets without consideration.
OS0%Out of scope supplies
ES0%Exempt supplies
RS0%Relief supplies
GS0%Disregarded supplies
AJS6%Adjustment made to output tax, e.g. bad debt relief claim.

Update

New tax codes introduced in August 2016


Purchases

GST codeRateDescription
TX-CG6%Purchase of fixed assets with GST.
RP0%For purchase of goods and services that are given relief under GST, for example purchase of RON95 petrol.
TX-FRS2%Purchases from farmers or fishermen registered under the Flat Rate Scheme.
TX-NC6%For purchases with input tax where the GST registered entity elects not to claim for it
TX-ER6%Input tax on purchases made from GST registered suppliers by local authorities or statutory bodies to perform regulatory and enforcement functions
IM-CG6%GST on import of capital goods
IM-RE6%Import of goods with GST incurred that is not directly attributable to taxable or exempt supplies.
NP0%Matters to be treated as neither a purchase of goods nor a purchase of services, and no GST incurred

Sales

GST codeRateDescription
ZDA0%Export of goods from Malaysia to Designated Areas – Customs Form No. 2 (K2)
SR-MS6%Standard-rated supplies under Margin Scheme. GST is on margin only.
SR-JS0%Standard-rated supplies under Jeweller Scheme
OS-ER0%Out-of-scope supplies for Enforcement and Regulatory functions
OS-OV0%Out-of-scope supplies between overseas country with other overseas country
NS0%Matters to be treated as neither a supply of goods nor a supply of services, and no GST is chargeable.


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