Malaysia legislation

Section 19

of GOODS AND SERVICES TAX ACT 2014

Section 19

(2)

In this Part—

(a)

references to supplies are references to supplies made in the course or furtherance of business;

(b)

references to value of a supply of goods or services are references to value determined on the basis that no tax is chargeable on the supply or no flat rate addition is included in the consideration of the supply.

Liability to be registered

Read in full context — GOODS AND SERVICES TAX ACT 2014 →