The document provides definitions and examples of various GST tax codes for supply, purchase, and importation transactions in Malaysia. It defines standard rated, zero rated, and non-taxable supply codes as well as standard rated, zero rated, relief, exempt, and non-taxable purchase codes. Examples are given for each code covering goods and services that would typically apply to that code. The document aims to help attendees of a GST workshop understand the various transaction codes under Malaysia's GST legislation.

1. KTP & THK workshop @ 20th November 2017@ copyright of KTP &THK
LATEST UPDATE
OF GST TAX
CODE
INPUT
OUTPUT

2. KTP & THK workshop @ 20th November 2017@ copyright of KTP &THK
PURCHASE ADDITIONAL
PURCHASE
SUPPLY ADDITIONAL
SUPPLY
MIXED
SUPPLY
TX TX-FRS SR SR-MS SR-DCA
TX-CG TX-NC ZRL SR-JWS (SR-JS) DS-ATS
IM TX-ER ZRE OS-ER DS-IMS
IS IM-CG ZDA OS-OV ES-DCA
BL IM-RE DS NS TX-ES
NR NP OS OS-TXM TX-IES
ZP ES NTX TX-RE
EP IES
OP RS
RP GS
GP AJS
AJP

3. KTP & THK workshop @ 20th November 2017@ copyright of KTP &THK
SUPPLY
Standard Rated
(6%)
No GST be
accounted
Zero Rated (0%) Non-taxable Supply
SR SR-JWS ZDA ES
SR-MS RS ZRE OS
AJS GS ZRL NS
DS OS-TXM IES
NTX

4. KTP & THK workshop @ 20th November 2017@ copyright of KTP &THK
SR - 6%
• Standard-rated supplies with GST charged
 Sales of goods / provision of service
 Reimbursement
 Deposit (Non-refundable)
SR-MS – 6%
• Standard-rated supply under Margin Scheme
 The difference between the price at which the goods are supplied &
the price which the goods were acquired.
STANDARD RATED (6%)

5. KTP & THK workshop @ 20th November 2017@ copyright of KTP &THK
AJS – 6%
• Any adjustment made to Output tax
 Bad debt relief (previously declared as input tax)
DS – 6%
• Deemed Supplies
• Supply has taken place even though NO goods or services are provided
or NO CONSIDERATION is paid.
 Imported service
 Gift

6. KTP & THK workshop @ 20th November 2017@ copyright of KTP &THK
SR-JWS – 0%
• Standard-rated supply under Jeweler Scheme
 The tax code is only applicable to approved person ( Gold Bullion
House/Bank)
RS – 0%
• Relief supply under GST
 RON 95/ Diesel
NO GST BE ACCOUNTED

7. KTP & THK workshop @ 20th November 2017@ copyright of KTP &THK
GS – 0%
• Disregarded Supplies
 GST Group Registration, Sales made within Warehouse Scheme (GS)
etc.
OS-TXM – 0%
• Out of Scope supplies made outside Malaysia which will be taxable if
made in Malaysia.

8. KTP & THK workshop @ 20th November 2017@ copyright of KTP &THK
ZDA – 0%
• Exportation of goods from Malaysia to designated area
NTX – 0%
• Supplies with no tax chargeable
 Supply of goods between free zone area and designated area
 Pulau Langkawi, Labuan , Pulau Tioman
ZERO RATED (0%)

9. KTP & THK workshop @ 20th November 2017@ copyright of KTP &THK
ZRL – 0%
• Local supply of goods or service which are subject to Zero Rated Supplies
• Zero Rated Supply Order
 Fish / vegetable / cooking oil
ZRE – 0%
• Exportation of goods or services which are subject to Zero Rated
Supplies
 International service
 Good exported

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ES – 0%
• Exempt supplies under GST
 Selling of residential property to consumer
 Selling of ticket for public transportation
OS – 0%
• Out-of-scope Supplies
 Non business supply (Private use)
 Compensation received
 3rd country sales
NON-TAXABLE SUPPLY

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NS – 0%
• Matters to be treated as neither a supply of goods nor a supply of
services, and no GST chargeable
 Transfer of Going Concern (TOGS)
IES – 0%
• Incidental Exempt Supplies (replace ES43)
 Foreign exchange gain/loss
 Interest income – saving/ fixed deposit /bond

12. KTP & THK workshop @ 20th November 2017@ copyright of KTP &THK
Standard
Rated
(6%)
No GST
Paid
No GST
Incurred
Zero
Rated
(0%)
Non-
taxable
Purchase
Importation Flat Rate
(2%)
TX RP NR ZP EP IM TX-FRS
TX-CG GP OP IS
TX-IES NP
TX-RE
TX-ES
TX-NC
BL
AJP
PURCHASE / EXPENSES

13. KTP & THK workshop @ 20th November 2017@ copyright of KTP &THK
TX – 6%
• Purchase with GST incurred at 6% and Directly attributable to Taxable supplies
 Goods
 Services
TX-CG – 6%
• Purchase with GST incurred for CAPITAL goods acquisition
 Fixed asset – Equipment/machinery/vehicles
STANDARD RATED (6%)

14. KTP & THK workshop @ 20th November 2017@ copyright of KTP &THK
TX-FRS – 2%
• Purchase under Flat Rate Scheme
 Farmer/fishermen/livestock breeder who is not registered under GST as the
turnover is below the prescribed threshold limit (RM 500,000) and he is not
voluntary registered under GST
TX-IES – 6%
• Purchase with GST incurred directly attributable to incidental exempt supplies.
(Note : Replace TX-E43)
 Legal fee on loan agreement
 Sell lots of shares through a remiser and GST charged on commission

15. KTP & THK workshop @ 20th November 2017@ copyright of KTP &THK
TX-ES – 6%
• Purchase with GST incurred directly attributable to non-incidental exempt
supplies.
 Good/ services to be used for making exempt supplies
TX-RE – 6%
• Purchase with GST incurred that is NOT Directly Attributable to TAXABLE
SUPPLIES or EXEMPT SUPPLIES.
 Common expenses used on both exempt and taxable supplies

16. KTP & THK workshop @ 20th November 2017@ copyright of KTP &THK
TX-NC – 6%
• GST incurred and choose not to claim the input tax
 Tax invoice isn’t under company name
AJP – 6%
• Any adjustment made to Input Tax
 Bad debt relief (previously declared as output tax)
BL – 6%
• Purchase with GST Incurred but not claimable (Disallowance of input tax)
 The purchase or rental of a passenger motor car
 Club subscription fee
 Medical & Personal Accident Insurance Premium or Takaful Contribution
 Medical expenses
 Family benefits
 Entertainment expenses to family members & potential clients including suppliers or vendors

17. KTP & THK workshop @ 20th November 2017@ copyright of KTP &THK
RP – 0%
• Relief Purchase under GST legislations.
 RON 95 petrol & Diesel
GP – 0%
• Purchase transactions which Disregarded under GST legislation
 Purchase within GST Group Registration / warehousing scheme
NO GST PAID
NR – 0%
• Purchase from Non GST registered supplier with NO GST incurred

18. KTP & THK workshop @ 20th November 2017@ copyright of KTP &THK
ZP – 0%
• Purchase from GST registered supplier with 0% GST incurred
 International freight charges/ air ticket to overseas
EP – 0%
• Purchase exempted from GST
 Rental paid for residential properties
 Purchase of residential properties
 Life insurance premium
ZERO RATED (0%)
NON-TAXABLE PURCHASE

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OP – 0%
• Purchase transaction which is out-of-scope of GST legislation
 Purchase of goods Overseas and the goods did not come into Malaysia
 Government Supplies – Road tax, summons, etc.
• Matters to be treated as neither a purchase of goods nor a purchase
of services, and no GST incurred.
Transfer of going concern
Insurance indemnity settlement
EPF/ SOCSO
NP – 0%

20. KTP & THK workshop @ 20th November 2017@ copyright of KTP &THK
IM – 6%
• Import of goods with GST incurred
 Goods imported with K1 form
IS – 0%
• Import under Special Scheme with NO GST incurred( i.e. GST is
temporary suspended)
 Good imported under Approved Trader Scheme (ATS)
IMPORTATION

21. KTP & THK workshop @ 20th November 2017@ copyright of KTP &THK
Thank You
Disclaimer
This communication contains general information only, and none of KTP, its associate, or their related entities (the “KTP network”) is, by means of this
communication, rendering professional advice or services. No entity in the KTP network shall be responsible for any loss whatsoever sustained by any
person who relies on this communication.