Latest GST updates in Malaysia
– Applicable only for registrants with a monthly taxable period
– Registrants under cash basis industries such as retailing are not allowed to apply
– All applications will be subject to Director General’s condition and approval
All applications must be made via TAP and those looking for a guide to the Bi-Monthly application via TAP can visit the department’s website. On the website, one can also find the latest Guide on lodging or holiday accommodation services which was published on January 23, 2018. The Guide on Accommodation Premises and Similar Establishments revised as at November 22, 2017 is withdrawn and replaced by the Guide on Lodging or Holiday Accommodation Services. The supplies of a lodging or holiday accommodation and other facilities such as food and beverages, recreational and rental supplied in the course of furtherance or business are subjected to GST. Lodging or holiday accommodation includes hotels, inns, boarding homes and holiday accommodation which is advertised or held out as suitable for holiday or leisure use. This includes resorts, villas, chalets, beach huts or tents. As for supplies provided by premises similar to hotels, motels, inns or boarding houses that attract GST, these include Homestays, service apartments, camping grounds and online time-share programmes. Related supplies which may be provided by the lodging or accommodation provider that attracts GST include admission fees to theme parks, free tickets and complimentary rooms, complimentary rooms let out under promotional programmes, wedding packages and hotel club facilities. Other services that attract GST include the supply of space within the hotel for display of cabinets and advertising panels, rent received from shops situated in the hotel, the hire of a sports or games room and the usage of the business centre. The wedding packages offered may consist of wedding breakfast, buffet and meals served in a room with ancillary services provided as part of the package. This includes floral decorations, a toast master, a room for ceremony and bridal party. The GST treatment is the same for other similar packages like conferences, seminars and gatherings with ancillary services. For more detailed updates on the GST, please visit the Customs Department website.
Latest Updates on GST Custom Portal
- Lodging or Holiday Accommodation (revised as at 23 January 2018)
- Appointment of Date of Coming Into Operation : P.U (B) 610/2017
- Goods and Services Tax (Relief)(Amendment) Order 2017 : P.U(A) 447/2017
- Public Ruling No. 01/2018 – Supply of Commercial Residential Premise
- Goods and Services Tax (Zero Rated Supply) (Amendment) (No.3) Order 2017
- Goods and Services Tax (Exempt Supply) (Amendment) (No.2) Order 2017
- Goods and Services Tax (Amendment) Regulations 2017