Sales Services Tax 2018 (SST 2018)

Sales Tax 2018

  • Sales tax is a single-stage tax charged and levied:
    i. on taxable goods manufactured in Malaysia by a taxable person and sold by him (including used or disposed off) ; and
    ii. on taxable goods imported into Malaysia.
  • Goods which are NOT listed under the Sales Tax (Goods Exempted From Sales Tax) Order 2018 is subject to sales tax
  • Sales Tax Act 2018 applies throughout Malaysia, excluding the Designated
    Areas and the Special Areas. Sales tax is a single stage tax charged and levied on
    all taxable goods manufactured in or imported into Malaysia.
    Imposition of Sales Tax
  • Under section 8 of the Sales Tax Act 2018, sales tax is charged and levied on
    all taxable goods:
    (i) Manufactured in Malaysia by a registered manufacturer and sold, used or
    disposed of by him; or
    (ii) Imported into Malaysia by any person.
  • Sales tax shall be levied and payable on any importation of taxable goods into
    Malaysia as if it were a customs duty or an excise duty and as if such importation of
    taxable goods are dutiable and liable to customs duty or excise duty.

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Items including stationeries relate to Reading Materials exempted from Sales Tax 2018 are:-

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  1. Address Book
  2. Bill Book
  3. Book Cover Of Paper
  4. Cash Book
  5. Exercise Book
  6. Hard Cover Book/ Note Book
  7. Note Book
  8. Home Workbook
  9. Invoice Book
  10. Organiser Book
  11. Photo Book
  12. Phrase Book
  13. Receipt Book
  14. Beginner’s English Book
  15. Beginner’s Maths Book
  16. Buku Panduan Pelancong/ Tour Guide Book
  17. Buku Rujukan/ Reference Book
  18. Buku Teks Sekolah/ IPT (Textbooks)
  19. Children Color & Sticker Book
  20. Children Colouring Books
  21. Children Drawing Books
  22. Children Picture Book
  23. Children Stickers Book
  24. Comic Books
  25. Cultural Journal
  26. Cultural Periodicals
  27. Dictionary
  28. Directory Books
  29. Drawing Block/ Books (Other Than For
  30. Educational Journal
  31. Educational Periodicals
  32. Encyclopaedia
  33. Exercise Book
  34. Fiction Book (Novel/ Anthology, Etc.)
  35. Foolscap Book
  36. Graphic Art
  37. Historical Journal
  38. Historical Periodicals
  39. Magazine/ Majalah
  40. Map Book
  41. Music Book- Exercise
  42. Music Reference Book
  43. Newspaper/ Surat Khabar
  44. Non Fiction Book (E.g. Motivation/ Recipes/
    Religious Book, Etc.)
  45. Printed Fancy Card
  46. Printed Greetings Card
  47. Printed Postcard
  48. Science Practical Book/ Buku Amali Sains
  49. Scientific Journal
  50. Scientific Periodicals
  51. Shorthand Book/ Buku Trengkas
  52. Story Book
  53. Technical Journal
  54. Technical Periodicals
  55. World Globe


Service Tax 2018

  • Service tax is a tax charged on:-
    i. any provision of taxable services;
    ii. made in the course or furtherance of any business;
    iii. by a taxable person; and in Malaysia.
  • Taxable person is a person who provides taxable services in the course or furtherance of business in Malaysia and is liable to be registered or is registered under the Service Tax Act 2018.
  • The proposed rate of tax is 6% and a specific rate for credit/charged card.
  • Taxable services are any services which are listed in the various categories in
    the First Schedule of Service Tax Regulations 2018. Any taxable person providing
    taxable services and exceed the respective thresholds are required to be registered.
    These categories and thresholds can be summarised as in Group A until Group 1. Refer URL:


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