GST Tax Codes – Malaysia

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

GST code Rate Description
Purchases
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
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.
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