0% GST Rate Items: Understanding the Exemptions
GST (Goods and Services Tax) is a consumption tax imposed on the supply of goods and services in Malaysia. While most goods and services are subject to a standard GST rate of 6%, some essential items are exempted from GST or subject to a 0% GST rate. In this article, we will explore the list of 0% GST rate items and understand the exemptions.
Food and Beverages
Basic Food Items
The following basic food items are exempted from GST:
- Rice
- Sugar
- Flour
- Bread
- Fresh meat (beef, pork, lamb, etc.)
- Fresh fish
- Fresh fruits
- Fresh vegetables
- Eggs
- Milk
- Coffee and tea
Other Food Items
- Infant formula
- Cereals
- Biscuits
- Noodles
- Coffee and tea essence
- Chocolate and cocoa powder
- Spices and herbs
Health and Medical
- Medicines
- Prescription medicines
- Over-the-counter medicines
- Medical Devices
- Contact lenses
- Glasses
- Hearing aids
- Health Supplements
- Vitamins
- Minerals
- Probiotics
Education
- Textbooks
- Primary and secondary school textbooks
- Tertiary education textbooks
- ** Educational Materials**
- Exercise books
- Stationery
- Art materials
Other Essential Items
- Sanitary Products
- Sanitary napkins
- Diapers
- Domestic Electric Appliances
- Refrigerators
- Washing machines
- Electric stoves
- Transportation
- Public transportation (buses, trains, etc.)
- Taxi services
Conclusion
The 0% GST rate items list is designed to reduce the financial burden on consumers, particularly those from low-income groups. By exempting essential items from GST, the government aims to promote economic growth and ensure that the cost of living remains affordable for all Malaysians. It is essential for consumers to understand the GST exemptions to make informed purchasing decisions and take advantage of the zero-rated items.
