0 Gst Items List Pdf

4 min read Jul 03, 2024
0 Gst Items List Pdf

0% GST Items List in Malaysia

In Malaysia, the Goods and Services Tax (GST) was introduced in 2015 with the aim of replacing the Sales and Service Tax. While most goods and services are subject to a 6% GST rate, there are some essential items that are exempted from GST, meaning they are taxed at 0% GST rate. In this article, we will provide you with a comprehensive list of 0% GST items in Malaysia.

Food and Beverages

The following food and beverages are exempted from GST:

  • Rice: All types of rice, including fragrant rice, glutinous rice, and rice flour
  • Sugar: Refined sugar, brown sugar, and sugar substitutes
  • Flour: Wheat flour, corn flour, and other types of flour
  • Bread: All types of bread, including white bread, wholemeal bread, and gluten-free bread
  • Fresh Fruits and Vegetables: All types of fresh fruits and vegetables, including those sold in markets and supermarkets
  • Cooking Oil: Refined and unrefined cooking oil, including palm oil, soybean oil, and olive oil
  • Infant Milk Formula: All types of infant milk formula, including powdered and liquid formula

Health and Hygiene Products

The following health and hygiene products are exempted from GST:

  • Toothpaste: All types of toothpaste, including those containing fluoride and those for sensitive teeth
  • Toilet Soap: All types of toilet soap, including those for sensitive skin
  • Shampoo: All types of shampoo, including those for children and those for specific hair types
  • Toilet Paper: All types of toilet paper, including single-ply and multi-ply paper
  • Sanitary Napkins: All types of sanitary napkins, including those for heavy and light flow

Other Essential Items

The following essential items are exempted from GST:

  • Books: All types of books, including textbooks, reference books, and fiction books
  • Newspapers and Periodicals: All types of newspapers and periodicals, including those in print and digital format
  • Education Services: All types of education services, including tuition fees, school fees, and education consultancy services
  • Health Services: All types of health services, including medical consultations, surgeries, and hospital services
  • Transportation Services: All types of transportation services, including bus fares, train fares, and taxi fares

Conclusion

The 0% GST items list in Malaysia is designed to ease the burden of taxation on essential goods and services. This list provides a comprehensive guide to the items that are exempted from GST, making it easier for consumers to make informed purchasing decisions. By understanding which items are taxed at 0% GST rate, consumers can plan their expenses more effectively and make the most of their hard-earned money.

Please note that the list of 0% GST items may be subject to change, and it is always best to check with the Royal Malaysian Customs Department for the latest updates.

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