Section 4
Meaning of “supply”
of Goods and Services Tax Act 2014
ActRepealedProvision 4 of 197
Section 4
(1)
Subject to subsections (2) and (3), “supply” means all forms of supply, including supply of imported services, done for a consideration and anything which is not a supply of goods but is done for a consideration is a supply of services.
(2)
Matters to be treated as a supply of goods or a supply of services shall be as specified in the First Schedule.
(3)
Matters to be treated as neither a supply of goods nor a supply of services shall be as specified in the Second Schedule.
(4)
The Minister may, by order published in the Gazette, amend the First Schedule and Second Schedule.
(5)
Any order made under subsection (4) shall be laid before the Dewan Rakyat.