Section 108
Progressive or periodic agreement
Where any sale of taxable goods is made under an agreement for a period or progressively over a period whether or not at regular intervals and that period begins before 1 June 2018 and ends after the effective date, the proportion of the sale which is attributed to the part of the period after the effective date shall be chargeable to sales tax.
*NOTE—The Goods and Services Tax Act 2014 [Act 762] has since been repealed by the Goods and
Services Tax (Repeal) Act 2018 [Act 805] which comes into operation on 1 September 2018—
see section 3 of Act 805. Subsequently, Act 805 has since been repealed.
110 Laws of Malaysia ACT 806
(2)
Where the sale referred to in subsection (1) is made under a warranty whether expressed, implied or required by law and the value of the warranty is included in the price of the goods, no sales tax shall be charged on the replacement of the goods under such warranty.
(3)
Subsection (1) shall not apply to a sale of goods where goods and services tax under the *Goods and Services Tax Act 2014 has been paid on the sale of the goods to the extent covered by the invoice.