GST TAX CODES

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  • All GST Compliant Systems must be able to store and map the various tax codes to taxable supplies and purchases.
  • There are currently 23 ta

    x codes
     
    provided by Royal Malaysian Customs.

Below table shows the tax codes for Taxable Purchases
GST Tax Code for Purchase (PURCHASE)
Tax TypeDescriptionTax CodeTax RateDescription
1GSTGoods And Services Tax (Malaysia)TX6%Purchases with GST incurred at 6% and directly attributable to taxable supplies.
2GSTGoods And Services Tax (Malaysia)IM6%Import of goods with GST incurred.
3GSTGoods And Services Tax (Malaysia)IS0%Imports under special scheme with no GST incurred (e.g. Approved Trader Scheme, ATMS Scheme).
4GSTGoods And Services Tax (Malaysia)BL6%Purchases with GST incurred but not claimable (Disallowance of Input Tax) (e.g. medical expenses for staff).
5GSTGoods And Services Tax (Malaysia)NR0%Purchase from non GST-registered supplier with no GST incurred.
6GSTGoods And Services Tax (Malaysia)ZP0%Purchase from GST-registered supplier with no GST incurred. (e.g. supplier provides transportation of goods that qualify as international services).
7GSTGoods And Services Tax (Malaysia)EP0%Purchases exempted from GST. E.g. purchase of residential property or financial services.
8GSTGoods And Services Tax (Malaysia)OP0%Purchase transactions which is out of the scope of GST legislation (e.g. purchase of goods overseas).
9GST*Goods And Services Tax (Malaysia)TX-E436%Purchase with GST incurred directly attributable to incidental exempt supplies.
10GST*Goods And Services Tax (Malaysia)TX-N436%Purchase with GST incurred directly attributable to non-incidental exempt supplies.
11GST*Goods And Services Tax (Malaysia)TX-RE6%Purchase with GST incurred that is not directly attributable to taxable or exempt supplies.
12GST*Goods And Services Tax (Malaysia)GP0%Purchase transactions which disregarded under GST legislation (e.g. purchase within GST group registration).
13GSTGoods And Services Tax (Malaysia)AJP6%Any adjustment made to Input Tax e.g.: Bad Debt Relief & other input tax adjustment.
TX-CG6%Capital goods acquired. (BOX 16)

Below table shows the tax codes for Taxable Supply
GST Tax Code for Supply (SALES)
Tax TypeDescriptionTax CodeTax RateDescription
1GSTGoods And Services Tax (Malaysia)SR6%Standard-rated supplies with GST Charged.
2GSTGoods And Services Tax (Malaysia)ZRL0%Local supply of goods or services which are subject to zero rated supplies.
3GSTGoods And Services Tax (Malaysia)ZRE0%Exportation of goods or services which are subject to zero rated supplies.
4GST*Goods And Services Tax (Malaysia)ES430%Incidental Exempt supplies.
5GSTGoods And Services Tax (Malaysia)DS6%Deemed supplies (e.g. transfer or disposal of business assets without consideration).
6GSTGoods And Services Tax (Malaysia)OS0%Out-of-scope supplies.
7GSTGoods And Services Tax (Malaysia)ES430%Exempt supplies under GST
8GSTGoods And Services Tax (Malaysia)RS0%Relief supply under GST.
9GSTGoods And Services Tax (Malaysia)GS0%Disregarded supplies.
10GSTGoods And Services Tax (Malaysia)AJS6%Any adjustment made to Output Tax e.g : Longer period adjustment, Bad Debt recover, outstanding invoice > 6 months& other output tax adjustments.
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