List of Proposed Taxable Services

A full list of proposed taxable services which will be subject to service tax at 6% (with the exception of charge cards and credit cards) was released by the Royal Malaysian Customs on 8 August 2018. Please note the higher threshold of RM1 million for mandatory registration in respect of the provision of services relating to the preparation of food and drinks, the sale of tobacco products and alcoholic and non-alcoholic beverages. Canteen operators in an educational institution or the provision of food and drinks by a religious institution or body do not fall within the provisions of the SST laws.