Recommended Tax Codes for Goods & Services Tax
GST Tax Codes for Purchases
| GST code | Rate | Description |
|---|---|---|
| Source: Jabatan Kastam Diraja Malaysia Appendix 2 - Guide to enhance your accounting software to be GST Compliant Draft as at 13 March 2014 |
||
| TX | 6% | GST on purchases directly attributable to taxable supplies. |
| IM | 6% | GST on import of goods. |
| IS | 0% | Imports under special scheme with no GST incurred (e.g. Approved Trader Scheme, ATMS Scheme). |
| BL | 6% | Purchases with GST incurred but not claimable (Disallowance of Input Tax) (e.g. medical expenses for staff). |
| NR | 0% | Purchase from non GST-registered supplier with no GST incurred. |
| ZP | 0% | Purchase from GST-registered supplier with no GST incurred. (e.g. supplier provides transportation of goods that qualify as international services). |
| EP | 0% | GST exempt purchases |
| OP | 0% | Out of scope purchases |
GST Tax Codes for Supplies (i.e. Sales)
| GST code | Rate | Description |
|---|---|---|
| Source: Jabatan Kastam Diraja Malaysia Appendix 2 - Guide to enhance your accounting software to be GST Compliant Draft as at 13 March 2014 |
||
| SR | 6% | Standard rated GST supplies |
| ZRL | 0% | Zero rated supply of goods or services locally. |
| ZRE | 0% | Export of zero rated goods or services |
| DS | 6% | Deemed supply. Transfer or supply of business assets without consideration. |
| OS | 0% | Out of scope supplies |
| ES | 0% | Exempt supplies |
| RS | 0% | Relief supplies |
| GS | 0% | Disregarded supplies |
| AJS | 6% | Adjustment made to output tax, e.g. bad debt relief claim. |
