Section 12
Place of supply
of Goods and Services Tax Act 2014
This section shall apply for determining, for the purposes of the charge to tax, whether goods or services are supplied in
Malaysia.
(2)
Where the supply of any goods involves their removal from a place in Malaysia to another place in Malaysia, the goods shall be treated as supplied in Malaysia if the goods are in Malaysia and where the supply of goods involves their removal from a place outside Malaysia to another place outside Malaysia, the goods shall be treated as supplied outside Malaysia.
(3)
Where the supply of any goods involves their removal from a place in Malaysia to a place outside Malaysia, the goods shall be treated as supplied in Malaysia and where the supply of goods involves their removal from a place outside Malaysia to a place in Malaysia, the goods shall be treated as supplied outside
Malaysia.
(4)
A supply of services shall be deemed as made—
(a)
in Malaysia, if the supplier belongs in Malaysia; and
(b)
in another country, if the supplier belongs in the other country.
Act 762 BI Teks 1.indd 27 6/19/14 5:56:11 PM
Act 762