Malaysia legislation
Section 2
Section 2
The Service Tax Act 2018 [Act 807], which is referred to as the “principal Act” in this Act, is amended in subsection 2(1)—
(a)
by inserting after the definition of “this Act” the following definition:
‘ “goods” means all kinds of movable property;’;
SERVICE TAX (AMENDMENT) ACT 2020
(b)
in the English language text, in the definition of “foreign service provider”, by substituting for the words “for buying and selling” the words “for buying or selling”;
and
(c)
by inserting after the definition of “foreign service provider” the following definition:
‘ “conveyance” includes any vessel, train, vehicle, aircraft or any other means of transport by which persons or goods can be carried; ’.
Amendment of section 18