Malaysia legislation

Section 4

of GOODS AND SERVICES TAX ACT 2014

Section 4

(2)

Matters to be treated as a supply of goods or a supply of services shall be as specified in the First Schedule.

(3)

Matters to be treated as neither a supply of goods nor a supply of services shall be as specified in the Second Schedule.

(4)

The Minister may, by order published in the Gazette, amend the First Schedule and Second Schedule.

(5)

Any order made under subsection (4) shall be laid before the Dewan Rakyat.