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".
GST will be introduced to replace sales and service tax.
Some of the items are:
Petroleum
1. All goods excluding petroleum
2. All goods excluding petroleum and imported motor cars
The GST Relief Order 2014 include petroleum
Education
3. Equipment and materials
Medical
4. Medical Equipment
5. Wheelchair
6. White canes for blind
Medical equipments such as wheelchairs are also GST exempted
Food
7. Wine, spirit beer or malt liquor not exceeding 1 liter in all
8. Food preparation not exceeding RM75
Stationery
9.Equipment normally used by travel writer and journalists
Stationery for journalists are also GST-tax exempted
Vehicle
10. One motor vehicle of any description or one motor cycle
Household
11. Used portable articles other than household effects
12. Personal and household effect excluding motor vehicles.
Customs
13.Goods from principal customs area sent to designated area for repair or reprocessing and subsequently returned to principal customs area
14. Goods imported into principal customs area for repair and subsequently re-exported
15. Goods exported and subsequently re-imported for repair or reprocessing
Goods
16. All goods excluding cigarette, tobacco and intoxicating liquor
17.All goods in transit
18. Goods excluding petroleum
19. Pallets and empty containers including bottles, drums, flexi-bags and cylinders exported and subsequently re-imported.
Cigarettes are also GST-tax exempted
Funeral, burial and cremation services
20.Coffin inclusive of human corpses, human remains, human bones, or urn containing cremated human ashes.
