GOODS & SERVICES TAX
This FAQ should only be used as a general guide and does not constitute tax advice. Given the changing nature of laws, rules and regulations, there may be delays, omissions or inaccuracies in information contained in this FAQ. However, ALPS Wellness is committed to providing you with general information that will assist you in understanding of GST and its impact on you.
This FAQ is subject to changes / updates from the Royal Malaysian Customs Department. You can also visit www.alpswellness.com from time to time to obtain the latest updates on the FAQ.
Zero Rated Supplies are taxable supplies which are subject to a zero rate (0%). The supplier does not collect any GST but is regarded as making a taxable supply and is eligible to claim GST incurred on its inputs. Exempt Supplies are non-taxable supplies which are not subject to GST at the output stage that is, when supplied to the customers. However, the GST paid on input by the businesses cannot be claimed as tax credit.
Based on GST (Exempt Supply) Order, certain financial services, private healthcare services, private education services, domestic passenger transportation and the supply of land used for residential or agricultural purposes or general use are categorised as Exempt Supplies.
• Registration fees (e.g.: Admission Fee, Visit Fee, Patient Card)
• Food & beverages sold in Cafeteria & Bakery
• Over-the-counter products and non-NEML drugs sold in Retail Pharmacy
• Accommodation and food & beverages provided to other than patient
• Rental of deck chair
• Rental of medical aids/equipment for home use (e.g.: wheelchair, oxygen tank)
• Non healthcare related services (e.g.: parking, laundry, transport services, telephone charges)
• Rental and leasing of floor space for booth, clinics, retail shop etc. (The above list is not exhaustive and subject to change from time to time in accordance to regulations)
For healthcare related GST Guides, you may refer to http://gst.customs.gov.my/en/rg/Pages/rg_ig.aspx and click on “Healthcare Services”.