Section 163
Supply of goods made within free commercial zones
of Goods and Services Tax Act 2014
ActRepealedProvision 163 of 197
Section 163
(1)
Notwithstanding section 9, no tax shall be charged on any supply of goods in relation to retail trade activities approved under the Free Zones Act 1990 made within the free commercial zones unless the Minister may, by order published in the Gazette, prescribe any supply of goods within the free commercial zones to be chargeable to tax.
(2)
Any order made under subsection (1) shall be laid before the Dewan Rakyat.