PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMAKAIAN KEPADA KERAJAAN) 2014

Negeri.

JADUAL

[Subperenggan 3(1)]

PERIHAL PEMBEKALAN

1.

Pembekalan air dirawat oleh—

(a)

Jabatan Kerja Raya, Perlis;

(b)

Jabatan Kerja Raya, Sarawak; dan

(c)

Jabatan Air Negeri Sabah.

2.

Apa-apa pembekalan yang dibuat oleh Jabatan Penyiaran Malaysia berhubung dengan—

(a)

ruang pengiklanan atau masa pengiklanan di radio atau televisyen; dan

(b)

memberi sewaan peralatan dan kemudahan penyiaran.

3.

Pembekalan yang dibuat oleh Jabatan Penjara Malaysia berhubung dengan barang yang dibuat dan perkhidmatan yang disediakan oleh banduan.

4.

Apa-apa pembekalan yang dibuat oleh Jabatan Keretapi Negeri Sabah berhubung dengan pengangkutan barang.

Dibuat 30 Jun 2014

[SULIT KE.HT (96) 669/43(1); Perb. R.0.3865/365/1 Jld.15 (SK.1); PN(PU2)721]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Menteri Kewangan Kedua

P.U. (A) 185 4

GOODS AND SERVICES TAX ACT 2014

GOODS AND SERVICES TAX (APPLICATION TO GOVERNMENT) 2014

IN exercise of the powers conferred by paragraph 64(1)(a) of the Goods and Services

Tax Act 2014 [Act 762], the Minister makes the following order:

Citation and commencement 1.

(1)

This order may be cited as the Goods and Services Tax

(Application to Government) Order 2014.

(2)

This Order comes into operation on 1 July 2014.

Interpretation 2.

In this Order, “Government” means the Federal Government and State

Government.

Application of Act to supplies by Government 3.

(1)

The supply of goods or services as specified in the Schedule by the

Government are subject to the provisions of the Act.

(2)

If any question arises as to whether any goods or services supplied by the

Government are included in the Schedule, such question shall be decided by the

Minister whose decision shall be final.

P.U. (A) 185 5

[Subparagraph 3(1)]

DESCRIPTION OF SUPPLIES

1.

Supplies of treated water by—

(b)

Public Works Department, Sarawak; and

(c)

Sabah State Water Department.

2.

Any supply made by the Malaysia Broadcasting Department in relation to—

(a)

advertising space or advertising time on radio or television; and

(b)

letting out broadcasting equipments and facilities.

3.

Supplies made by the Prison Department of Malaysia in relation to goods made and services provided by the prisoners.

4.

Any supply made by the Sabah State Railway Department in relation to transportation of goods.

Made 30 June 2014

[SULIT KE.HT (96) 669/43(1); Perb. R.0.3865/365/1 Jld.15 (SK.1); PN(PU2)721]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Second Minister of Finance