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Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai Jualan) (Pindaan) 2026

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Enacted: 2026
Sections: 15

Front matterCover and publication detailsOpen

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

PERINTAH CUKAI JUALAN

(BARANG YANG DIKECUALIKAN DARIPADA

CUKAI JUALAN) (PINDAAN) 2026

SALES TAX (GOODS EXEMPTED FROM SALES TAX)

(AMENDMENT) ORDER 2026

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

AKTA CUKAI JUALAN 2018

PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA

CUKAI JUALAN) (PINDAAN) 2026

Opening note

Preamble

PADA menjalankan kuasa yang diberikan oleh perenggan 35(1)(a) Akta Cukai Jualan 2018 [Akta 806], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 1

(1)

Perintah ini bolehlah dinamakan

Perintah

Cukai

Jualan

(Barang yang Dikecualikan daripada Cukai Jualan) (Pindaan) 2026.

(2)

Perintah ini mula berkuat kuasa pada 1 Ogos 2026.

Pindaan Jadual

Seksyen 2

Perintah Cukai Jualan (Barang yang Dikecualikan daripada Cukai Jualan) 2025

[P.U. (A) 171/2025] dipinda dalam Jadual—

(a)

berhubung dengan kepala 89.01, dengan memasukkan selepas subkepala 8901.10.90 00 dan butir-butir yang berhubungan dengannya subkepala dan butir-butir yang berikut:

(2)

Subkepala/

Subheading

(3)

Perihalan/

Description 8901.20 8901.20.50 00

Seksyen 8901

20.71 00

(2)

Subkepala/

Subheading

(3)

Perihalan/

Description 8901.30.50 00

Seksyen 8901

30.70 00

(b)

dengan menggantikan kepala 89.03 dan butir-butir yang berhubungan dengannya dengan kepala dan butir-butir yang berikut:

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan/

Description

“89.03 8903.11.00 00

Yachts and other vessels for pleasure or sports; rowing boats and canoes.

- Inflatable (including rigid hull inflatable) boats:

- - Fitted or designed to be fitted with a motor, unladen

(net) weight (excluding the motor) not exceeding 100 kg

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan/

Description 8903.12.00 00 8903.19.00 00 8903.21.00 00 8903.22.00 00 8903.23.00 00 8903.31.00 00 8903.32.00 00 8903.33.00 00 8903.93.00 00 8903.99.00 00

- - Not designed for use with a motor and unladen (net)

weight not exceeding 100 kg

- - Other

- Sailboats, other than inflatable, with or without auxiliary motor:

- - Of a length not exceeding 7.5m

- - Of a length exceeding 7.5m but not exceeding 24m

- - Of a length exceeding 24m

- Motorboats, other than inflatable, not including outboard motorboats:

- - Of a length not exceeding 7.5m

- - Of a length exceeding 7.5m but not exceeding 24m

- - Of a length exceeding 24m

- Other:

- - Of a length not exceeding 7.5m

- - Other”;

(c)

dengan memasukkan selepas kepala 89.03

dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan/

Description

“89.04 8904.00 8904.00.10 00 8904.00.32 00 8904.00.33 00 8904.00.34 00 8904.00.35 00

Tugs and pusher craft.

- Of a gross tonnage not exceeding 26

- Of a gross tonnage exceeding 26:

- - Of a power not exceeding 1,200hp

- - Of a power exceeding 1,200hp but not exceeding 3,200hp

- - Of a power exceeding 3,200hp but not exceeding 4,000hp

- - Of a power exceeding 4,000hp

Seksyen 89

Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks;

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan/

Description

Seksyen 8905

10.00 00 8905.20.00 00

(d)

berhubung dengan kepala 89.06, dengan memasukkan selepas subkepala 8906.10.00 00 dan butir-butir yang berhubungan dengannya subkepala dan butir-butir yang berikut:

(2)

Subkepala/

Subheading

(3)

Perihalan/

Description

Seksyen 8906

90 8906.90.10 00 8906.90.20 00

(e)

dengan memasukkan selepas kepala 89.06

dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan/

Description

“89.07

Seksyen 8907

10.00 00 8907.90

Opening note

Preamble

IN exercise of the powers conferred by paragraph 35(1)(a) of the Sales Tax Act 2018 [Act 806], the Minister makes the following order: Citation and commencement 1.

(1)

This order may be cited as the Sales Tax (Goods Exempted from

Sales Tax) (Amendment) Order 2026.

(2)

This Order comes into operation on 1 August 2026.

Amendment of Schedule 2.

The

Sales

Tax

(Goods

Exempted from

Sales

Tax) Order 2025

[P.U. (A) 171/2025] is amended in the Schedule—

(a)

in relation to heading 89.01, by inserting after subheading 8901.10.90 00

and the particulars relating to it the following subheadings and particulars:

(2)

Subkepala/

Subheading

(3)

Perihalan/

Description 8901.20 8901.20.50 00

Seksyen 8901

20.71 00

(2)

Subkepala/

Subheading

(3)

Perihalan/

Description 8901.30.80 00 8901.90

Seksyen 8901

90.11 00 8901.90.12 00

(b)

by substituting for heading 89.03 and the particulars relating to it the following heading and particulars:

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan/

Description

“89.03 8903.11.00 00 8903.12.00 00 8903.19.00 00

Yachts and other vessels for pleasure or sports; rowing boats and canoes.

- Inflatable (including rigid hull inflatable) boats:

- - Fitted or designed to be fitted with a motor, unladen

(net) weight (excluding the motor) not exceeding 100 kg

- - Not designed for use with a motor and unladen (net)

weight not exceeding 100 kg

- - Other

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan/

Description 8903.21.00 00 8903.22.00 00 8903.23.00 00 8903.31.00 00 8903.32.00 00 8903.33.00 00 8903.93.00 00 8903.99.00 00

- Sailboats, other than inflatable, with or without auxiliary motor:

- - Of a length not exceeding 7.5m

- - Of a length exceeding 7.5m but not exceeding 24m

- - Of a length exceeding 24m

- Motorboats, other than inflatable, not including outboard motorboats:

- - Of a length not exceeding 7.5m

- - Of a length exceeding 7.5m but not exceeding 24m

- - Of a length exceeding 24m

- Other:

- - Of a length not exceeding 7.5m

- - Other”;

(c)

by inserting after heading 89.03 and the particulars relating to it the following headings and particulars:

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan/

Description

“89.04 8904.00 8904.00.10 00 8904.00.32 00 8904.00.33 00 8904.00.34 00 8904.00.35 00

Tugs and pusher craft.

- Of a gross tonnage not exceeding 26

- Of a gross tonnage exceeding 26:

- - Of a power not exceeding 1,200hp

- - Of a power exceeding 1,200hp but not exceeding 3,200hp

- - Of a power exceeding 3,200hp but not exceeding 4,000hp

- - Of a power exceeding 4,000hp

Seksyen 89

Seksyen 8905

10.00 00

Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks;

floating or submersible drilling or production platforms.

- Dredgers

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan/

Description 8905.20.00 00

Seksyen 8905

90 8905.90.10 00 8905.90.90 00

- Floating or submersible drilling or production platforms

- Other:

- - Floating docks

- - Other”;

(d)

in relation to heading 89.06, by inserting after subheading 8906.10.00 00

and the particulars relating to it the following subheadings and particulars:

(2)

Subkepala/

Subheading

(3)

Perihalan/

Seksyen 8906

Description

90 8906.90.10 00 8906.90.20 00

(e)

by inserting after heading 89.06 and the particulars relating to it the following headings and particulars:

(1)

Kepala/

Heading

(2)

Subkepala/

Subheading

(3)

Perihalan/

Description

“89.07

Seksyen 8907

10.00 00 8907.90

Common questions

What is Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai Jualan) (Pindaan) 2026?: Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai Jualan) (Pindaan) 2026 is Malaysia P.U. (A), cited as P.U. (A) 276 2026, currently marked in force and first recorded in 2026.
Is Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai Jualan) (Pindaan) 2026 still in force?: Yes — Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai Jualan) (Pindaan) 2026 is currently in force.
When did Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai Jualan) (Pindaan) 2026 take effect?: Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai Jualan) (Pindaan) 2026 was first recorded in 2026.
How many sections does Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai Jualan) (Pindaan) 2026 have?: Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai Jualan) (Pindaan) 2026 contains 15 sections.
Where can I read the official version of Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai Jualan) (Pindaan) 2026?: The official text of Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai Jualan) (Pindaan) 2026 is published at lom.agc.gov.my.

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