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The Law of Goods and Services Tax in Malaysia - An Essential Guide for Practitioners

D P Naban, S Saravana Kumar

Book MYR199.00 (No SST)

This book aims to help practitioners and businesses navigate through the Goods and Services Tax Act 2014, and to help them understand how the provisions will be interpreted by the Malaysian courts. The book contains the full text of the GST Act and its subsidiary legislation. Added to this are extremely valuable annotations that explain - simply and concisely - the provisions of the Act, so that readers can get guidance on the imposition, collection and administration of GST in Malaysia.

This book incorporates all amendments up to 26 January 2016.


Key features:

1. Overview of the GST Act
2. The annotations to the Act include:

  • history notes explaining amendments to the legislation including the amendments made in the Finance Act 2015
  • cross-references to the Royal Malaysian Customs’ GST Guides and Director General’s Decisions
  • cross-references to related provisions within the GST Act, GST Regulations, Rules and Orders
  • case law comments to help with the statutory interpretation of various provisions in the GST Act
  • rulings and guidelines from the Inland Revenue Authority of Singapore and the Australian Taxation Office
  • explanation of the similarities and differences in GST treatment by the Singapore and Australian tax authorities on similar issues
  • definition of terms

3. Descriptive sub-section headings in square brackets
4. Comprehensive indexing


Contents includes:

1. The Goods and Services Tax Act 2014 – Introduction
2. Goods and Services Tax Act 2014
3. Subsidiary legislation

  • Goods and Services Tax Regulations 2014
  • Goods and Services Tax (Amount of Taxable Supply) Order 2014
  • Goods and Services Tax (Rate of Tax) Order 2014
  • Goods and Services Tax (Application to Government) Order 2014
  • Goods and Services Tax (Tax Agent Application Fee) Order 2014
  • Goods and Services Tax (Imposition of Tax for Supplies in Respect of Designated Areas) Order 2014
  • Goods and Services Tax (Advance Ruling) Regulations 2014
  • Goods and Services Tax (Review and Appeal) Regulations 2014
  • Goods and Services Tax (Exempt Supply) Order 2014
  • Goods and Services Tax (Zero-Rated Supply) Order 2014Goods and Services Tax (Relief) Order 2014

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