GST-exempted list for goods and services

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.

The list has been divided into two sectors -- goods and services.

GOODS

Any land used or intended to be used to the extent of it being used or intended to be used for residential or agricultural purposes, or general use.

i. The land referred to which is used for agriculture purposes does not include land being used for hunting and fishing activities;

ii. for residential purposes includes any parking facilities which is ancillary to the supply of residential building;

iii. any building or premises to the extent of it being used for residential purposes, designed or adapted for use or intended to be used as dwelling excluding hotel, inn, boarding house or similar establishment of sleeping accommodation.


2. Any supply of investment precious metal including gold in the form of a bar, an ingot or a wafer of a purity of at least 99.5%; and possesses investment characteristics;

i. Silver which is in the form of a bar, an ingot or a wafer; of a purity of at least 99.9%; and possesses investment characteristics;

ii. Platinum which is in the form of a bar, an ingot or a wafer; of a purity of at least 99%; and possesses investment characteristics


SERVICES:

Financial services

i. The operation of any current account savings, deposit account or investment account.

ii. The provision of finance any loan, advance or similar facility. The provision of any facility of installment credit finance in a hire purchase, conditional sale, credit sale or lease agreement where an interest or any other similar charge is disclosed separately to the recipient of the supply of goods.

iii. The transfer of ownership of any note or order for payment.

iv. The exchange of currency or the transfer of ownership to the exchange of currency (whether effected by the exchange of currency, bank notes or coin, by crediting or debiting accounts or otherwise) other than the supply of a bank note or coin as a collector’s piece, investment article or item of numismatic interest.

v. The transfer of ownership of any right or derivative relating to an obligation to pay interest or similar charge.


Education services

The educational and related-educational services:

i. The educational and related educational services (a) in relation to private child care, pre-school, primary and secondary school education which is provided to students by the provider registered under the Education Act 1961.

ii. The Majlis Amanah Rakyat Act 1966, the Child Care Centre Act 1948 related to the control of Islamic religious school for the States of Perlis, Kedah, Pulau Pinang, Perak, Selangor, Negeri Sembilan, Melaka, Johor, Pahang, Terengganu and Kelantan, Federal Territories.

iii. Food and drinks supplied by a canteen operator in a government or government aided pre-school, primary and secondary school or a private pre-school, primary and secondary school.

iv. private child care, pre-school, primary and secondary school" means a school or an educational institution which is not a government or government-aided school or educational institution as defined under the Education Act 1996;

v. educational institution including kindergarten and a distance education centre but does not include any place where the teaching is confined exclusively to the teaching of any religion;

vi. any place providing tuition classes, training in language, computer, skills, vocation, profession or trade or commerce, mind enrichment and guidance centres

vii. any place declared by the Minister charged with the responsibility for education not to be an educational institution for the purposes of the Education Act 1996.


Child care services

I. The child care services provided by any child care centre registered under the Child Care Centre Act 1984 which means a service of any form of child care on a part-time or day to - day basis for payment or as a benefit of employment.


Healthcare services

The healthcare services provided by any private healthcare facilities registered or licensed under the Private Healthcare Facilities and Services Act 1998 (Act 586) including:

i.any medical, dental, nursing, midwifery, allied health, pharmacy and ambulance services provided by a healthcare professional;

ii. any accommodation for the purpose of providing healthcare services;

iii. any service for screening, diagnosis, or treatment of persons suffering from, or believed to be suffering from, any disease, injury or disability of mind or body;

iv. any service for preventive or promotive health purposes; any service provided by any healthcare para-professional;

v.any service for curing or alleviating any abnormal condition of the human body by the application of any apparatus, equipment, instrument or device or any other medical technology;

vi. hospital canteens/cafes

vii. mortuary services provided by the registered or licensed healthcare facilities.

For the purposes of this item:

i. private healthcare facilities means any premises, other than a Government healthcare facility, used or intended to be used for the provision of healthcare services such as private hospital, hospice, ambulatory care centre, nursing home, maternity home, psychiatric hospital, psychiatric nursing home, community mental, health centre, hemodialysis centre, medical clinic and dental clinic

Land or building used for residential purposes, agriculture land and land for residential purposes, agricultural purposes or hunting and fishing activities.


Transport services

The transport of passengers of:

i. any vehicle licensed by the Suruhanjaya Pengangkutan Awam Darat (SPAD) or the Commercial Vehicle Licensing Board including a bus excluding a chartered bus; a taxi excluding a hire and drive car; rail services; and any ship or vessel licensed as passenger craft under the Merchant Shipping Ordinance


Tolled highway

The grant of any right to use a tolled highway on public road.


Funeral, burial and cremation services

Any supply of services in a package in relation to ceremonial and tribute disposition of the remains or memorialisation;

Pre-need funeral plan program including the reservation of burial plot.