PERINTAH CUKAI JUALAN (KADAR CUKAI) (PINDAAN) 2018

Jadual Pertama—

(a)

berhubung dengan kepala 03.05—

(i)

dalam ruang (3), selepas subkepala 0305.49.00 00 dan butir-butir yang berhubungan dengannya, dengan memotong perkataan

“- Fish, salted but not dried or smoked and fish in brine, other than edible fish offal:”; dan

(ii)

dengan memotong subkepala 0305.61.00 00, 0305.62.00 00,

0305.64.00 00, 0305.69, 0305.69.10 00 dan 0305.69.90 00 dan butir-butir yang berhubungan dengannya;

(b)

dengan memasukkan selepas kepala 16.04 dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:

3

Heading

(1)

Subheading

(2)

Description

(3)

“16.05

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved.

1605.10

- Crab:

1605.10.10 00

- - In airtight containers for retail sale

1605.10.90 00

- - Other

- Shrimps and prawns:

1605.21.00 00

- - Not in airtight container

1605.29

- - Other:

1605.29.20 00

- - - Shrimp ball

1605.29.30 00

- - - Breaded shrimp

1605.29.90 00

- - - Other

1605.30.00 00

- Lobster

1605.40.00 00

- Other crustaceans

- Molluscs:

1605.51.00 00

- - Oysters

1605.52.00 00

- - Scallops, including queen scallops

1605.53.00 00

- - Mussels

1605.54

- - Cuttlefish and squid:

1605.54.10 00

- - - In airtight containers for retail sale

1605.54.90 00

- - - Other

1605.55.00 00

- - Octopus

1605.56.00 00

- - Clams, cockles and ark shells

1605.57

- - Abalone:

1605.57.10 00

- - - In airtight containers for retail sale

1605.57.90 00

- - - Other

1605.58.00 00

- - Snails, other than sea snails

1605.59.00 00

- - Other-Other aquatic invertebrates:

1605.61.00 00

- - Sea cucumbers

1605.62.00 00

- - Sea urchins

1605.63.00 00

- - Jellyfish

1605.69.00 00

- - Other”;

(c)

dengan memasukkan selepas kepala 39.22 dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:

Heading

(1)

Subheading

(2)

Description

(3)

“40.11

New pneumatic tyres, of rubber.

4011.40.00 00

- Of a kind used on motorcycles

4

Heading

(1)

Subheading

(2)

Description

(3)

40.13

Inner tubes, of rubber.

4013.90

- Other:

4013.90.20 00

- -

Of a kind used on motorcycles”;

(d)

dengan memasukkan selepas kepala 91.04 kepala “91.05” dalam ruang

(1)

yang terdapat bersetentangan dengan perkataan

“Other clocks.” dalam ruang (3);

(e)

dengan memasukkan sebelum kepala 91.07 kepala “91.06” dalam ruang

(f)

berhubung dengan kepala 94.06, dalam ruang (2), dengan memotong subkepala “9406.00”.

Dibuat 6 September 2018

[Perb. R.0.3865/356/7JLD.2(SK.2); PN(PU2)751]

LIM GUAN ENG

Menteri Kewangan

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 10(3) Akta Cukai Jualan 2018]

5

SALES TAX ACT 2018

SALES TAX (RATES OF TAX) (AMENDMENT) ORDER 2018

IN exercise of the powers conferred by subsection 10(2)

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 (Rates of Tax) (Amendment)

Order 2018.

(2)

This Order comes into operation on 6 September 2018.

Amendment of First Schedule 2.

The Sales Tax (Rates of Tax) Order 2018 [P.U. (A) 221/2018] is amended in the

First Schedule—

(a)

in relation to heading 03.05—

(i)

in column (3), after subheading 0305.49.00 00 and the particulars relating to it, by deleting the words “- Fish, salted but not dried or smoked and fish in brine, other than edible fish offal:”; and

(ii)

by deleting subheadings 0305.61.00 00,

0305.62.00 00,

0305.64.00 00, 0305.69, 0305.69.10 00 and 0305.69.90 00 and the particulars relating to them;

(b)

by inserting after heading 16.04 and the particulars relating to it the following heading and particulars:

Heading

(1)

Subheading

(2)

Description

(3)

“16.05

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved.

1605.10

- Crab:

6

Heading

(1)

Subheading

(2)

Description

(3)

1605.10.10 00

- - In airtight containers for retail sale

1605.10.90 00

- - Other

- Shrimps and prawns:

1605.21.00 00

- - Not in airtight container

1605.29

- - Other:

1605.29.20 00

- - - Shrimp ball

1605.29.30 00

- - - Breaded shrimp

1605.29.90 00

- - - Other

1605.30.00 00

- Lobster

1605.40.00 00

- Other crustaceans

- Molluscs:

1605.51.00 00

- - Oysters

1605.52.00 00

- - Scallops, including queen scallops

1605.53.00 00

- - Mussels

1605.54

- - Cuttlefish and squid:

1605.54.10 00

- - - In airtight containers for retail sale

1605.54.90 00

- - - Other

1605.55.00 00

- - Octopus

1605.56.00 00

- - Clams, cockles and ark shells

1605.57

- - Abalone:

1605.57.10 00

- - - In airtight containers for retail sale

1605.57.90 00

- - - Other

1605.58.00 00

- - Snails, other than sea snails

1605.59.00 00

- - Other-Other aquatic invertebrates:

1605.61.00 00

- - Sea cucumbers

1605.62.00 00

- - Sea urchins

1605.63.00 00

- - Jellyfish

1605.69.00 00

- - Other”;

(c)

by inserting after heading 39.22 and the particulars relating to it the following headings and particulars:

Heading

(1)

Subheading

(2)

Description

(3)

“40.11

New pneumatic tyres, of rubber.

4011.40.00 00

- Of a kind used on motorcycles 40.13

Inner tubes, of rubber.

4013.90

- Other:

4013.90.20 00

- -

Of a kind used on motorcycles”;

7

(d)

by inserting after heading 91.04 heading “91.05” in column (1) appearing against the words “Other clocks.” in column (3);

(e)

by inserting before heading 91.07 heading “91.06” in column (1)

appearing against the words “Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders).” in column (3); and

(f)

in relation to heading 94.06, in column

Made 6 September 2018

[Perb. R.0.3865/356/7JLD.2(SK.2); PN(PU2)751]

LIM GUAN ENG

Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 10(3) of the Sales Tax Act 2018]