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Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai) (Pindaan) (No. 4) 2018

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2018
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160

Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai) (Pindaan) (No. 4) 2018 is Malaysia P.U. (A), cited as P.U. (A) 404 2018, currently marked in force and first recorded in 2018.

Front matterCover and publication detailsOpen

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

PERINTAH CUKAI JUALAN

(BARANG YANG DIKECUALIKAN DARIPADA CUKAI)

(PINDAAN) (NO. 4) 2018

SALES TAX (GOODS EXEMPTED FROM TAX)

(AMENDMENT) (NO. 4) ORDER 2018

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

2

AKTA CUKAI JUALAN 2018

PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI)

(PINDAAN) (NO. 4) 2018

Opening note

Preamble

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

Perintah Cukai Jualan (Barang yang Dikecualikan daripada Cukai) 2018

[P.U. (A) 219/2018] dipinda dalam Jadual A—

(a)

berhubung dengan kepala 03.07, dengan memasukkan selepas subkepala 0307.79.40 00 dan butir-butir yang berhubungan dengannya subkepala dan butir-butir yang berikut:

Heading

(3)

“0307.82

-

-

Live, fresh or chilled stromboid conchs

(Strombus spp.):

00.00 00

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets.”;

(c)

dengan memotong subkepala 2201.90.90 00 dan butir-butir yang berhubungan dengannya;

(d)

berhubung dengan kepala 33.07, dengan memasukkan selepas subkepala 3307.41.10 00 dan butir-butir yang berhubungan dengannya subkepala dan butir-butir yang berikut:

Heading

(3)

“3307.41.90 00

-

-

-

Other

(“Agarbatti”

and other odoriferous preparations used during religious rites)”;

(e)

berhubung dengan kepala 34.06, dalam ruang (3), dengan memotong perkataan “(Joss stick candles for prayer)”;

(f)

berhubung dengan subkepala 3917.32.93 00, dalam ruang (3), dengan memasukkan selepas perkataan “products” perkataan “(excluding straw)”;

(g)

dengan memasukkan selepas kepala 39.24

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

Heading

(3)

“39.25

Builders' ware or plastics, not elsewhere specified or included.

4

Heading

10.00 00 - Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 l”;

(h)

dengan memasukkan selepas kepala 48.11

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

Heading

(3)

“48.17

Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery.

Seksyen 8711

60.12 00 - - - Kick scooters; self-balancing cycle;

“pocket motorcycles”

Seksyen 8711

60.13 00 - - - Other motorcycles

- - Other:

Seksyen 8711

60.92 00 - - - Kick scooters; self-balancing cycle;

“pocket motorcycles”

00.00 00

Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft.”;

(k)

dengan memasukkan selepas kepala 88.01 yang baharu dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:

Heading

(3)

“88.02

Other aircraft (for example, helicopters, aeroplanes);

spacecraft

(including satellites) and suborbital and spacecraft launch vehicles.

- Helicopters:

Seksyen 8802

12.00 00 - - Of an unladen weight exceeding 2,000 kg

Seksyen 8802

20

- Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg:

Seksyen 8802

30

- Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg:

Seksyen 8802

40

- Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg:

Seksyen 8802

60.00 00 - Spacecraft

(including satellites)

and suborbital and spacecraft launch vehicles”;

6

(l)

dengan memasukkan selepas kepala 88.02 yang baharu dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:

Heading

(3)

“88.03

Parts of goods of heading 88.01 or 88.02.

Seksyen 8803

20.00 00 - Under-carriages and parts thereof

Seksyen 8803

30.00 00 - Other parts of aeroplanes or helicopters

Seksyen 8803

90.10 00 - - Of telecommunications satellites

Seksyen 8803

90.90 00 - - Other”;

(m)

dengan memasukkan selepas kepala 88.03 yang baharu dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:

Heading

(3)

“88.05

Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles.

10.00 00 - Aircraft launching gear and parts thereof;

deck-arrestor or similar gear and parts thereof

- Ground flying trainers and parts thereof:

Seksyen 8805

21.00 00 - - Air combat simulators and parts thereof

Seksyen 8805

29.90 00 - - - Other”;

(n)

dengan memasukkan selepas kepala 88.05 yang baharu dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:

7

Heading

(3)

“89.01

Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods.

10

- Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds:

Seksyen 8901

10.10 00 - - Of a gross tonnage not exceeding 26

Seksyen 8901

10.20 00 - - Of a gross tonnage exceeding 26 but not exceeding 500

Seksyen 8901

10.60 00 - - Of a gross tonnage exceeding 500 but not exceeding 1,000

Seksyen 8901

10.70 00 - - Of a gross tonnage exceeding 1,000 but not exceeding 4,000

Seksyen 8901

10.80 00 - - Of a gross tonnage exceeding 4,000 but not exceeding 5,000

Seksyen 8901

10.90 00 - - Of a gross tonnage exceeding 5,000

Seksyen 8901

20.50 00 - - Of a gross tonnage not exceeding 5,000

Seksyen 8901

20.70 00 - - Of a gross tonnage exceeding 5,000 but not exceeding 50,000

Seksyen 8901

20.80 00 - - Of a gross tonnage exceeding 50,000

Seksyen 8901

30

- Refigerated vessels, other than those of subheading 8901.20:

Seksyen 8901

30.50 00 - - Of a gross tonnage not exceeding 5,000

Seksyen 8901

30.70 00 - - Of a gross tonnage exceeding 5,000 but not exceeding 50,000

Seksyen 8901

30.80 00 - - Of a gross tonnage exceeding 50,000

Seksyen 8901

90

- Other vessels for the transport of goods and other vessels for the transport of both persons and goods:

- - Not motorised:

Seksyen 8901

90.11 00 - - - Of a gross tonnage not exceeding 26

Seksyen 8901

90.12 00 - - - Of a gross tonnage exceeding 26 but not exceeding 500

Seksyen 8901

90.14 00 - - - Of a gross tonnage exceeding 500

- - Motorised:

Seksyen 8901

9 0.31 00 - - - Of a gross tonnage not exceeding 26

Seksyen 8901

90.32 00 - - - Of a gross tonnage exceeding 26 but not exceeding 500

Seksyen 8901

90.34 00 - - - Of a gross tonnage exceeding 1,000

but not exceeding 4,000

Seksyen 8901

90.35 00 - - - Of a gross tonnage exceeding 4,000

but not exceeding 5,000

Seksyen 8901

90.36 00 - - - Of a gross tonnage exceeding 5,000

but not exceeding 50,000

Seksyen 8901

90.37 00 - - - Of a gross tonnage exceeding 50,000”;

(o)

dengan memasukkan selepas kepala 89.01 yang baharu dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:

Heading

(3)

“89.02 8902.00

Fishing vessels; factory ships and other vessels for processing or preserving fishery products.

- Fishing vessels:

Seksyen 8902

00.32 00 - - Of a gross tonnage exceeding 26 but less than 40

Seksyen 8902

00.33 00 - - Of a gross tonnage of 40 or more but not exceeding 101

Seksyen 8902

00.34 00 - - Of a gross tonnage of 101 but not exceeding 250

Seksyen 8902

00.35 00 - - Of a gross tonnage exceeding 250 but not exceeding 1,000

Seksyen 8902

00.36 00 - - Of a gross tonnage exceeding 1,000 but not exceeding 4,000

Seksyen 8902

00.37 00 - - Of a gross tonnage exceeding 4,000

- Other :

Seksyen 8902

00.41 00 - - Of a gross tonnage not exceeding 26

Seksyen 8902

00.42 00 - - Of a gross tonnage exceeding 26 but less than 40

Seksyen 8902

00.43 00 - - Of a gross tonnage of 40 or more but not exceeding 101

Seksyen 8902

00.45 00 - - Of a gross tonnage exceeding 250 but not exceeding 1,000

Seksyen 8902

00.46 00 - - Of a gross tonnage exceeding 1,000 but not exceeding 4,000

Seksyen 8902

00.47 00 - - Of a gross tonnage exceeding 4000”

(p)

dengan memasukkan selepas kepala 89.02 yang baharu dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:

Heading

(3)

“89.03

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

99.00 00 - - Other”

Dibuat 31 Disember 2018

[Perb. R.0.3865/356/8 JLD. 2; PN(PU2)751/III]

DATO’ SERI DR. WAN AZIZAH BINTI DR. WAN ISMAIL

Timbalan Perdana Menteri yang menjalankan fungsi-fungsi Menteri Kewangan

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 35(2) Akta Cukai Jualan 2018]

; dan

.

10

SALES TAX ACT 2018

SALES TAX (GOODS EXEMPTED FROM TAX) (AMENDMENT) (NO. 4) ORDER 2018

Opening note

Preamble

  1. 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 Tax)

(Amendment) (No. 4) Order 2018.

(2)

This Order comes into operation on 1 January 2019.

Amendment of Schedule A

Seksyen 2

The Sales Tax (Goods Exempted from Tax) Order 2018 [P.U. (A) 219/2018] is amended in Schedule A—

(a)

in relation to heading 03.07, by inserting after subheading 0307.79.40 00

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

Heading

(3)

“0307.82

-

-

Live, fresh or chilled stromboid conchs

(Strombus spp.):

Seksyen 1213

00.00 00

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets.”;

(c)

by deleting subheading 2201.90.90 00 and the particulars relating to it;

(d)

in relation to heading 33.07, by inserting after subheading 3307.41.10 00

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

Heading

(3)

“3307.41.90 00

-

-

-

Other (“Agarbatti” and other odoriferous preparations used during religious rites)”;

(e)

in relation to heading 34.06, in column (3), by deleting the words “(Joss stick candles for prayer)”;

(f)

in relation to subheading 3917.32.93 00, in column (3), by inserting after the words “products” the words “(excluding straw)”;

(g)

by inserting after heading 39.24 and the particulars relating to it the following heading and particulars:

Heading

(3)

“39.25

Builders' ware or plastics, not elsewhere

12

Heading

Seksyen 3925

10.00 00 - Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 l”;

(h)

by inserting after heading 48.11 and the particulars relating to it the following heading and particulars:

Heading

(3)

“48.17

Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery.

Seksyen 4817

10.00 00 - Envelopes”;

(i)

by substituting subheading 8711.60 and the particulars relating to it the following subheading and particulars:

Heading

(3)

“8711.60

-

With electric motor for propulsion:

- - Completely Knocked Down:

Seksyen 8711

60.12 00 - - - Kick scooters; self-balancing cycle;

“pocket motorcycles”

Seksyen 8711

60.13 00 - - - Other motorcycles

- - Other:

Seksyen 8711

60.92 00 - - - Kick scooters; self-balancing cycle;

“pocket motorcycles”

Seksyen 8801

00.00 00

Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft.”;

(k)

by inserting after the new heading 88.01 and the particulars relating to it the following heading and particulars:

Heading

(3)

“88.02

Other aircraft

(for example, helicopters, aeroplanes);

spacecraft

(including satellites) and suborbital and spacecraft launch vehicles.

- Helicopters:

Seksyen 8802

11.00 00

- - Of an unladen weight not exceeding 2,000 kg

Seksyen 8802

12.00 00

- - Of an unladen weight exceeding 2,000 kg

Seksyen 8802

20

- Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000

kg:

Seksyen 8802

30

- Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg:

Seksyen 8802

40

- Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg:

Seksyen 8802

60.00 00

- Spacecraft (including satellites) and suborbital and spacecraft launch vehicles”;

14

(l)

by inserting after the new heading 88.02 and the particulars relating to it the following heading and particulars:

Heading

(3)

“88.03

Parts of goods of heading 88.01 or 88.02.

Seksyen 8803

10.00 00

- Propellers and rotors and parts thereof

Seksyen 8803

20.00 00

- Under-carriages and parts thereof

Seksyen 8803

30.00 00

- Other parts of aeroplanes or helicopters

Seksyen 8803

90.10 00

- - Of telecommunications satellites

Seksyen 8803

90.90 00

- - Other”;

(m)

by inserting after the new heading 88.03 and the particulars relating to it the following heading and particulars:

Heading

(3)

“88.05

Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers;

parts of the foregoing articles.

Seksyen 8805

10.00 00

- Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts thereof

- Ground flying trainers and parts thereof:

Seksyen 8805

21.00 00

- - Air combat simulators and parts thereof

Seksyen 8805

29.90 00

- - - Other”;

(n)

by inserting after the new heading 88.05 and the particulars relating to it the following heading and particulars:

15

Heading

(3)

“89.01

Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods.

Seksyen 8901

10

- Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds:

Seksyen 8901

10.10 00

- - Of a gross tonnage not exceeding 26

Seksyen 8901

10.20 00

- - Of a gross tonnage exceeding 26 but not exceeding 500

Seksyen 8901

10.60 00

- - Of a gross tonnage exceeding 500 but not exceeding 1,000

Seksyen 8901

10.70 00

- - Of a gross tonnage exceeding 1,000

but not exceeding 4,000

Seksyen 8901

10.80 00

- - Of a gross tonnage exceeding 4,000

but not exceeding 5,000

Seksyen 8901

10.90 00

- - Of a gross tonnage exceeding 5,000

Seksyen 8901

20.50 00

- - Of a gross tonnage not exceeding 5,000

Seksyen 8901

20.70 00

- - Of a gross tonnage exceeding 5,000

but not exceeding 50,000

Seksyen 8901

20.80 00

- - Of a gross tonnage exceeding 50,000

Seksyen 8901

30

- Refigerated vessels, other than those of subheading 8901.20:

Seksyen 8901

30.50 00

- - Of a gross tonnage not exceeding 5,000

Seksyen 8901

30.70 00

- - Of a gross tonnage exceeding 5,000

but not exceeding 50,000

Seksyen 8901

30.80 00

- - Of a gross tonnage exceeding 50,000

Seksyen 8901

90

- Other vessels for the transport of goods and other vessels for the transport of both persons and goods:

- - Not motorised:

Seksyen 8901

90.11 00

- - - Of a gross tonnage not exceeding 26

Seksyen 8901

90.12 00

- - - Of a gross tonnage exceeding 26

but not exceeding 500

Seksyen 8901

90.14 00

- - - Of a gross tonnage exceeding 500

- - Motorised:

Seksyen 8901

90.32 00

- - - Of a gross tonnage exceeding 26

but not exceeding 500

Seksyen 8901

90.33 00

- - - Of a gross tonnage exceeding 500

but not exceeding 1,000

Seksyen 8901

90.34 00

- - - Of a gross tonnage exceeding 1,000 but not exceeding 4,000

Seksyen 8901

90.35 00

- - - Of a gross tonnage exceeding 4,000 but not exceeding 5,000

Seksyen 8901

90.36 00

- - - Of a gross tonnage exceeding 5,000 but not exceeding 50,000

Seksyen 8902

00

Fishing vessels; factory ships and other vessels for processing or preserving fishery products.

- Fishing vessels:

Seksyen 8902

00.31 00

- - Of a gross tonnage not exceeding 26

Seksyen 8902

00.32 00

- - Of a gross tonnage exceeding 26 but less than 40

Seksyen 8902

00.33 00

- - Of a gross tonnage of 40 or more but not exceeding 101

Seksyen 8902

00.34 00

- - Of a gross tonnage of 101 but not exceeding 250

Seksyen 8902

00.35 00

- - Of a gross tonnage exceeding 250 but not exceeding 1,000

Seksyen 8902

00.36 00

- - Of a gross tonnage exceeding 1,000

but not exceeding 4,000

Seksyen 8902

00.37 00

- - Of a gross tonnage exceeding 4,000

- Other :

Seksyen 8902

00.41 00

- - Of a gross tonnage not exceeding 26

Seksyen 8902

00.43 00

- - Of a gross tonnage of 40 or more but not exceeding 101

Seksyen 8902

00.44 00

- - Of a gross tonnage of 101 but not exceeding 250

Seksyen 8902

00.45 00

- - Of a gross tonnage exceeding 250 but not exceeding 1,000

Seksyen 8902

00.46 00

- - Of a gross tonnage exceeding 1,000

but not exceeding 4,000

Seksyen 8902

00.47 00

- - Of a gross tonnage exceeding 4000”

(p)

by inserting after the new heading 89.02 and the particulars relating to it the following heading and particulars:

Heading

(3)

“89.03

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

Seksyen 8903

92.00 00

- - Motorboats, other than outboard motorboats

Seksyen 8903

99.00 00

- - Other”

Made 31 December 2018

[Perb. R.0.3865/356/8 JLD. 2; PN(PU2)751/III]

DATO’ SERI DR. WAN AZIZAH BINTI DR. WAN ISMAIL

Deputy Prime Minister exercising the functions of the Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 35(2) of the Sales Tax

Act 2018]

; and

.

Common questions

What is Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai) (Pindaan) (No. 4) 2018?
Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai) (Pindaan) (No. 4) 2018 is Malaysia P.U. (A), cited as P.U. (A) 404 2018, currently marked in force and first recorded in 2018.
Is Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai) (Pindaan) (No. 4) 2018 still in force?
Yes — Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai) (Pindaan) (No. 4) 2018 is currently in force.
When did Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai) (Pindaan) (No. 4) 2018 take effect?
Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai) (Pindaan) (No. 4) 2018 was first recorded in 2018.
How many sections does Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai) (Pindaan) (No. 4) 2018 have?
Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai) (Pindaan) (No. 4) 2018 contains 160 sections.
Where can I read the official version of Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai) (Pindaan) (No. 4) 2018?
The official text of Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai) (Pindaan) (No. 4) 2018 is published at lom.agc.gov.my.

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