Section 156
Notwithstanding any provision of this Act—
of Goods and Services Tax Act 2014
ActRepealedProvision 156 of 218
Section 156
(a)
tax shall be due and payable upon all goods including any goods under any lease agreement supplied from a designated area to Malaysia to all intents as if the supply were importation into Malaysia;
(b)
tax shall be charged on taxable supply of services made by any taxable person from a designated area to Malaysia or from Malaysia to a designated area but excluding a supply of services which comprises the use of goods under any lease agreement from a designated area to
Malaysia;
(c)
no tax shall be charged upon any importation of goods or supply of imported services into a designated area unless the Minister otherwise directs in an order under section 160.