Section 161
In this Part, unless the context otherwise requires—
of Goods and Services Tax Act 2014
ActRepealedProvision 161 of 218
Section 161
“commercial activity” has the meaning assigned to it in section 2
of the Free Zones Act 1990 [Act 438];
“Malaysia” excludes free commercial zone;
“free commercial zone” has the meaning assigned to it under subsection 3(1) of the Free Zones Act 1990.
Goods and Services Tax 135
Goods imported into or supplied from free commercial zone