GST: List of zero-rated goods and services

KUALA LUMPUR: At the tabling of Budget 2015 on Friday, Prime Minister Datuk Seri Najib Tun Razak announced the list of Goods and Services Tax (GST)-related items to be gazetted which include more than 900 items in the "basket of goods".

The list had to be gazetted early, so that traders can restructure their respective business systems, when GST is implemented in April next year.

Here's the list of goods and services:

1. Islamic financial services

2. All transport services in relation to passengers: (a) from the last exit point in Malaysia to any place in other country;  b) from a place outside Malaysia to the first entry point in Malaysia.

All transport services in relation to passengers which include buses - FIle Photo

3. All transport of goods (for handling services): (a) services of insuring the transport of passengers or goods; (b) services supplied to a person carried on a voyage or flight in a ship or aircraft  from a place outside Malaysia to the first entry in Malaysia or from the last exit in  Malaysia to a place outside Malaysia.

Meat of bovine animals (fresh/chilled); carcasses and half carcasses, other cuts with bone in, boneless:
    (i)  Goats,swine, sheep, goats, horses, asses,
    (ii) Tongues
    (iii) Livers
    (iv) Live fish
    (vi) Fatty livers, 
    (vii) Trout
    (viii) Dried, salted or in brine
    (viiii) Octopus
    (x) Snails, other than sea snails:
    (xi) Clams, cockles and ark
    (xii) Aquatic invertebrates other than crustaceans and mollusks
    (xiii) Sea urchins
    (xiiii) Jellyfish
VEGETABLES (fresh/chilled)
All types of vegetables
All types of vegetables including sweet potatoes, yams, coconuts

All types of chilled and fresh vegetables are GST-exempted, too - File Photo

All types of spices (crushed or ground)

All types of rice

Rice is also GST-exempted - File Photo

Wheat or meslin flour (including atta flour), cereal flours, rice flour, meal and powder of the dried leguminous, sago or of roots or tubers.


Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared.

Uncooked pasta not stuffed or otherwise prepared:
Rice vermicelli (bee hoon), noodles (mee kuning), laksa and kue tiaw
Pasta, whether cooked or not is GST-exempted - File Photo

Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products.

White bread and wholemeal bread not containing fruits, nuts and seeds only

White bread not containing fruits, nuts and seeds only are GST exempted - File Photo

Extract, essences and concentrates of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes and extracts;

Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee, tea only;

Sauces, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard.

Belacan, salt, caking or free sea water.


Registers, account, books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting, pads, binders (looseleaf or other), folders, file covers, manifold business forms,  inter-leaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of  paper or paperboard.

Exercise books, printed books, brochures, leaflets and similar printed matter, whether or not in single sheets.

Dictionaries and encyclopedias, and serial installments thereof (Dictionaries only)

Student text books, reference books, work books and religious text only

Newspapers, journals and periodicals, whether  or not illustrated or containing advertising material. Appearing at least four times a week (newspapers only)

Newspapers containing advertising material  is GST exempted - File Photo

Children’s picture, drawing or colouring books.