Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Cukai
Jualan
(Barang yang Dikecualikan daripada Cukai) (Pindaan) (No. 2) 2018.
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai) (Pindaan) (No. 2) 2018 is Malaysia P.U. (A), cited as P.U. (A) 234 2018, currently marked in force and first recorded in 2018.
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERINTAH CUKAI JUALAN
(BARANG YANG DIKECUALIKAN DARIPADA CUKAI)
(PINDAAN) (NO. 2) 2018
SALES TAX (GOODS EXEMPTED FROM TAX)
(AMENDMENT) (NO. 2) 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. 2) 2018
Opening note
Perintah ini bolehlah dinamakan
Perintah
Cukai
Jualan
(Barang yang Dikecualikan daripada Cukai) (Pindaan) (No. 2) 2018.
Perintah Cukai Jualan (Barang yang Dikecualikan daripada Cukai) 2018
[P.U. (A) 219/2018] dipinda dalam Jadual A—
berhubung dengan kepala 03.05, dengan menggantikan subkepala 0305.63.00 00 dan butir-butir yang berhubungan dengannya dengan subkepala dan butir-butir yang berikut:
Heading
62.00 00
- - Cod (Gadus morhua, Gadus ogac,
Gadus 2icrocephalus)
63.00 00
- - Anchovies (Engraulis spp.)
3
Heading
64.00 00
- - Tilapias (Oreochromis spp.), catfish
(Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), Carp (Cyprinus spp.,
Carassius spp.,
Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla
Catla,
Labeo spp.,
Osteochilus hasselti, Leptobarbus hoeveni,
Megalobrama spp.), eels
(Anguilla spp.),
Nile perch
(Lates niloticus) and snakeheads
(Channa spp.)
69
- - Other:
69.10 00
- - - Marine fish
69.90 00
- - - Other”;
dengan menggantikan kepala 03.06 dan butir-butir yang berhubungan dengannya dengan kepala dan butir-butir yang berikut:
Heading
“03.06
Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process;
crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption.
- Frozen:
11
- - Rock lobster and other sea crawfish
(Palinurus spp., Panulirus spp., Jasus spp.):
11.10 00
- - - Smoked
11.90 00
- - - Other
12
- - Lobsters (Homarus spp.):
12.10 00
- - - Smoked
12.90 00
- - - Other
4
Heading
14
- - Crabs:
14.10 00
- - - Soft shell crabs
14.90 00
- - - Other
15.00 00
- - Norway lobsters (Nephrops norvegicus)
16.00 00
- - Cold-water shrimps and prawns
(Pandalus spp., Crangon crangon)
17
- - Other shrimps and prawns:
- - - Giant tiger prawns
(Penaeus monodon):
17.11 00
- - - - Headless
17.19 00
- - - - Other
- - - Whiteleg shrimps
(Litopenaeus vannamei):
17.21 00
- - - - Headless, with tail
17.22 00
- - - - Headless, without tail
17.29 00
- - - - Other
17.30 00
- - - Giant river prawns (Macrobrachium rosenbergii)
17.90 00
- - - Other
19.00 00
- - Other, including flours, meals and pellets of crustaceans, fit for human consumption
- Live, fresh or chilled:
31
- - Rock lobster and other sea crawfish
(Palinurus spp., Panulirus spp., Jasus spp.):
31.10 00
- - - Breeding
31.20 00
- - - Other, live
31.30 00
- - - Fresh or chilled
32
- - Lobsters (Homarus spp.):
32.10 00
- - - Breeding
32.20 00
- - - Other, live
32.30 00
- - - Fresh or chilled
33.00 00
- - Crabs
34.00 00
- - Norway lobsters (Nephrops norvegicus)
35
- - Cold-water shrimps and prawns
(Pandalus spp., Crangon crangon):
35.10 00
- - - Breeding
35.20 00
- - - Other, live
35.30 00
- - - Fresh or chilled
36
- - Other shrimps and prawns:
- - - Breeding:
5
Heading
36.11 00
- - - - Giant tiger prawns
(Penaeus monodon)
36.12 00
- - - - Whiteleg shrimps
(Litopenaeus vannamei)
36.13 00
- - - - Giant river prawns
(Macrobrachium rosenbergii)
36.19 00
- - - - Other
- - - Other, live:
36.21 00
- - - - Giant tiger prawns
(Penaeus monodon)
36.22 00
- - - - Whiteleg shrimps
(Litopenaeus vannamei)
36.23 00
- - - - Giant river prawns
(Macrobrachium rosenbergii)
36.29 00
- - - - Other
- - - Fresh or chilled:
36.31 00
- - - - Giant tiger prawns
(Penaeus monodon)
36.32 00
- - - - Whiteleg shrimps
(Litopenaeus vannamei)
36.33 00
- - - - Giant river prawns
(Macrobrachium rosenbergii)
36.39 00
- - - - Other
39
- - Other, including flours, meals and pellets of crustaceans, fit for human consumption:
39.10 00
- - - Live
39.20 00
- - - Fresh or chilled
39.30 00
- - - Flours, meals and pellets
- Other:
91
- - Rock lobster and other sea crawfish
(Palinurus spp., Panulirus spp., Jasus spp.):
- - - In airtight containers for retail sale:
91.21 00
- - - - Smoked
91.29 00
- - - - Other
- - - Other:
91.31 00
- - - - Smoked
91.39 00
- - - - Other
92
- - Lobsters (Homarus spp.):
- - - In airtight containers for retail sale:
92.21 00
- - - - Smoked
92.29 00
- - - - Other
- - - Other:
6
Heading
92.31 00
- - - - Smoked
92.39 00
- - - - Other
93
- - Crabs:
- - - In airtight containers for retail sale:
93.21 00
- - - - Smoked
93.29 00
- - - - Other
93.30 00
- - - Other
94
- - Norway lobsters (Nephrops norvegicus):
- - - In airtight containers for retail sale:
94.21 00
- - - - Smoked
94.29 00
- - - - Other
- - - Other:
94.31 00
- - - - Smoked
94.39 00
- - - - Other
95
- - Shrimps and prawns:
- - - In airtight containers for retail sale:
95.21 00
- - - - In shell, cooked by steaming or boiling in water
95.29 00
- - - - Other
95.30 00
- - - Other
99
- - Other, including flours, meals and pellets of crustaceans, fit for human consumption:
- - - In airtight containers for retail sale:
99.21 00
- - - - Smoked
99.29 00
- - - - Other
- - - Other:
99.31 00
- - - - Smoked
99.39 00
- - - - Other”;
dengan memasukkan selepas kepala 03.06 dan butir-butir yang berhubungan dengannya butir-butir yang berikut:
Heading
“03.07
Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine;
7
Heading
smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption.
- Oysters:
11
- - Live, fresh or chilled:
11.10 00
- - - Live
11.20 00
- - - Fresh or chilled
12.00 00
- - Frozen
19
- - Other:
19.20 00
- - - Dried, salted or in brine
19.30 00
- - - Smoked
- Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten:
21
- - Live, fresh or chilled:
21.10 00
- - - Live
21.20 00
- - - Fresh or chilled
22.00 00
- - Frozen
29
- - Other:
29.30 00
- - - Dried, salted or in brine
29.40 00
- - - Smoked
- Mussels (Mytilus spp., Perna spp.):
31
- - Live, fresh or chilled:
31.10 00
- - - Live
31.20 00
- - - Fresh or chilled
32.00 00
- - Frozen
39
- - Other:
39.30 00
- - - Dried, salted or in brine
39.40 00
- - - Smoked
- Cuttle fish and squid:
42
- - Live, fresh or chilled:
- - - Live :
42.11 00
- - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp) and squid
(Ommastrephes spp., Loligo spp.,
Nototodarus spp., Sepioteuthis spp.)
42.19 00
- - - - Other
- - - Fresh or chilled:
42.21 00
- - - - Cuttle fish (Sepia officinalis, Rossia macrosoma,Sepiola spp.) and squid
(Ommastrephes spp., Loligo spp.,
Nototodarus spp., Sepioteuthis spp.)
8
Heading
42.29 00
- - - - Other
43
- - Frozen:
43.10 00
- - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid
(Ommastrephes spp.,
Loligospp.,
Nototodarus spp., Sepioteuthis spp.)
43.90 00
- - - Other
49
- - Other:
- - - Dried, salted or in brine:
49.21 00
- - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid
(Ommastrephes spp., Loligo spp.,
Nototodarus spp., Sepioteuthis spp.)
49.29 00
- - - - Other
49.30 00
- - - Smoked
- Octopus (Octopus spp.):
51
- - Live, fresh or chilled:
51.10 00
- - - Live
51.20 00
- - - Fresh or chilled
52.00 00
- - Frozen
59
- - Other:
59.20 00
- - - Dried, salted or in brine
59.30 00
- - - Smoked
60
- Snails, other than sea snails:
60.10 00
- - Live
60.20 00
- - Fresh, chilled or frozen
60.40 00
- - Dried, salted or in brine
60.50 00
- - Smoked
- Clams, cockles and ark shells
(families Arcidae, Arcticidae, Cardiidae,
Donacidae,
Hiatellidae,
Mactridae,
Mesodesmatidae,
Myidae,
Semelidae,
Solecurtidae, Solenidae, Tridacnidae and
Veneridae):
71
- - Live, fresh or chilled:
71.10 00
- - - Live
71.20 00
- - - Fresh or chilled
72.00 00
- - Frozen
79
- - Other:
79.30 00
- - - Dried, salted or in brine
9
Heading
79.40 00
- - - Smoked
- Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.):
81
- - Live, fresh or chilled abalone (Haliotis spp.):
81.10 00
- - - Live
81.20 00
- - - Fresh or chilled
82
- - Live, fresh or chilled stromboid conchs
(Strombus spp.):
82.10 00
- - - Live
82.20 00
- - - Fresh or chilled
83.00 00
- - Frozen abalone (Haliotis spp.)
84.00 00
- - Frozen stromboid conchs (Strombus spp.)
87
- - Other abalone (Haliotis spp.):
87.10 00
- - - Dried, salted or in brine
87.20 00
- - - Smoked
88
- - Other stromboid conchs (Strombus spp.):
88.10 00
- - - Dried, salted or in brine
88.20 00
- - - Smoked
- Other, including flours, meals and pellets, fit for human consumption:
91
- - Live, fresh or chilled:
91.10 00
- - - Live
91.20 00
- - - Fresh or chilled
92.00 00
- - Frozen
99
- - Other:
99.30 00
- - - Dried, salted or in brine
99.40 00
- - - Smoked
99.50 00
- - - Flours, meals and pellets of molluscs”;
berhubung dengan kepala 44.07, dengan memotong subkepala 4407.99.90 90 dan butir-butir yang berhubungan dengannya;
berhubung dengan kepala 48.02, dengan memotong subkepala 4802.61.40
dan butir-butir yang berhubungan dengannya;
berhubung dengan kepala 80.07, dengan memasukkan selepas subkepala 8007.00.40 00 dan butir-butir yang berhubungan dengannya butir-butir yang berikut:
Heading
00.91 00
-
- Cigarette cases or boxes; ashtrays
(Pewter only)
00.92 00
-
- Other household articles (Pewter only)
00.93 00
-
- Collapsible tubes (Pewter only)
00.99 00
-
- Other (Pewter only)”;
berhubung dengan kepala 84.13, dengan memotong subkepala 8413.82 dan butir-butir yang berhubungan dengannya;
berhubung dengan kepala 84.51, dengan memotong subkepala 8451.90 dan butir-butir yang berhubungan dengannya;
dengan menggantikan perihalan “Electric motors and generators
(excluding generating sets).” dan subkepala 8502.02 dan subkepala 8502.20.10 00 dan butir-butir yang berhubungan dengannya dengan butir-butir yang berikut:
11
dengan menggantikan subkepala “9026.10.90 00” dengan subkepala
“9026.10.40 00”.
Dibuat 6 September 2018
[Perb. R.0.3865/356/7 JLD. 2(SK.2); PN(PU2)751]
LIM GUAN ENG
Menteri Kewangan
[Akan dibentangkan di Dewan Rakyat menurut subseksyen 35(2) Akta Cukai Jualan 2018]
Heading
20
- Generating sets with spark-ignition internal combustion piston engines:
20.10 00
- -
Of an output not exceeding 75kVA”; dan 12
SALES TAX ACT 2018
SALES TAX (GOODS EXEMPTED FROM TAX) (AMENDMENT) (NO. 2) ORDER 2018
Opening note
This order may be cited as the Sales Tax (Goods Exempted from Tax)
(Amendment) (No. 2) Order 2018.
The Sales Tax (Goods Exempted from Tax) Order 2018 [P.U. (A) 219/2018]
is amended in Schedule A—
in relation to heading 03.05, by substituting for subheading 0305.63.00 00 and the particulars relating to it the following subheadings and particulars:
Heading
62.00 00
- - Cod (Gadus morhua, Gadus ogac,
Gadus macrocephalus)
63.00 00
- - Anchovies (Engraulis spp.)
64.00 00
- - Tilapias (Oreochromis spp.), catfish
(Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), Carp (Cyprinus spp.,
Carassius spp.,
Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla
Catla,
Labeo spp.,
Osteochilus hasselti,
Leptobarbus hoeveni,
Megalobrama spp.), eels (Anguilla
13
Heading
69
- - Other:
69.10 00
- - - Marine fish
69.90 00
- - - Other”;
by substituting for heading 03.06 and the particulars relating to it the following heading and particulars:
Heading
“03.06
Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process;
crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption.
- Frozen:
11
- - Rock lobster and other sea crawfish
(Palinurus spp., Panulirus spp., Jasus spp.):
11.10 00
- - - Smoked
11.90 00
- - - Other
12
- - Lobsters (Homarus spp.):
12.10 00
- - - Smoked
12.90 00
- - - Other
14
- - Crabs:
14.10 00
- - - Soft shell crabs
14.90 00
- - - Other
15.00 00
- - Norway lobsters (Nephrops norvegicus)
16.00 00
- - Cold-water shrimps and prawns
(Pandalus spp., Crangon crangon)
14
Heading
17
- - Other shrimps and prawns:
- - - Giant tiger prawns
(Penaeus monodon):
17.11 00
- - - - Headless
17.19 00
- - - - Other
- - - Whiteleg shrimps
(Litopenaeus vannamei):
17.21 00
- - - - Headless, with tail
17.22 00
- - - - Headless, without tail
17.29 00
- - - - Other
17.30 00
- - - Giant river prawns (Macrobrachium rosenbergii)
17.90 00
- - - Other
19.00 00
- - Other, including flours, meals and pellets of crustaceans, fit for human consumption
- Live, fresh or chilled:
31
- - Rock lobster and other sea crawfish
(Palinurus spp., Panulirus spp., Jasus spp.):
31.10 00
- - - Breeding
31.20 00
- - - Other, live
31.30 00
- - - Fresh or chilled
32
- - Lobsters (Homarus spp.):
32.10 00
- - - Breeding
32.20 00
- - - Other, live
32.30 00
- - - Fresh or chilled
33.00 00
- - Crabs
34.00 00
- - Norway lobsters (Nephrops norvegicus)
35
- - Cold-water shrimps and prawns
(Pandalus spp., Crangon crangon):
35.10 00
- - - Breeding
35.20 00
- - - Other, live
35.30 00
- - - Fresh or chilled
36
- - Other shrimps and prawns:
- - - Breeding:
36.11 00
- - - - Giant tiger prawns
(Penaeus monodon)
36.12 00
- - - - Whiteleg shrimps
(Litopenaeus vannamei)
36.13 00
- - - - Giant river prawns
(Macrobrachium rosenbergii)
15
Heading
36.19 00
- - - - Other
- - - Other, live:
36.21 00
- - - - Giant tiger prawns
(Penaeus monodon)
36.22 00
- - - - Whiteleg shrimps
(Litopenaeus vannamei)
36.23 00
- - - - Giant river prawns
(Macrobrachium rosenbergii)
36.29 00
- - - - Other
- - - Fresh or chilled:
36.31 00
- - - - Giant tiger prawns
(Penaeus monodon)
36.32 00
- - - - Whiteleg shrimps
(Litopenaeus vannamei)
36.33 00
- - - - Giant river prawns
(Macrobrachium rosenbergii)
36.39 00
- - - - Other
39
- - Other, including flours, meals and pellets of crustaceans, fit for human consumption:
39.10 00
- - - Live
39.20 00
- - - Fresh or chilled
39.30 00
- - - Flours, meals and pellets
- Other:
91
- - Rock lobster and other sea crawfish
(Palinurus spp., Panulirus spp., Jasus spp.):
- - - In airtight containers for retail sale:
91.21 00
- - - - Smoked
91.29 00
- - - - Other
- - - Other:
91.31 00
- - - - Smoked
91.39 00
- - - - Other
92
- - Lobsters (Homarus spp.):
- - - In airtight containers for retail sale:
92.21 00
- - - - Smoked
92.29 00
- - - - Other
- - - Other:
92.31 00
- - - - Smoked
92.39 00
- - - - Other
93
- - Crabs:
- - - In airtight containers for retail sale:
16
Heading
93.21 00
- - - - Smoked
93.29 00
- - - - Other
93.30 00
- - - Other
94
- - Norway lobsters (Nephrops norvegicus):
- - - In airtight containers for retail sale:
94.21 00
- - - - Smoked
94.29 00
- - - - Other
- - - Other:
94.31 00
- - - - Smoked
94.39 00
- - - - Other
95
- - Shrimps and prawns:
- - - In airtight containers for retail sale:
95.21 00
- - - - In shell, cooked by steaming or boiling in water
95.29 00
- - - - Other
95.30 00
- - - Other
99
- - Other, including flours, meals and pellets of crustaceans, fit for human consumption:
- - - In airtight containers for retail sale:
99.21 00
- - - - Smoked
99.29 00
- - - - Other
- - - Other:
99.31 00
- - - - Smoked
99.39 00
- - - - Other”;
by inserting after heading 03.06 and the particulars relating to it the following particulars:
Heading
“03.07
Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine;
smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption.
17
Heading
11
- - Live, fresh or chilled:
11.10 00
- - - Live
11.20 00
- - - Fresh or chilled
12.00 00
- - Frozen
19
- - Other:
19.20 00
- - - Dried, salted or in brine
19.30 00
- - - Smoked
- Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten:
21
- - Live, fresh or chilled:
21.10 00
- - - Live
21.20 00
- - - Fresh or chilled
22.00 00
- - Frozen
29
- - Other:
29.30 00
- - - Dried, salted or in brine
29.40 00
- - - Smoked
- Mussels (Mytilus spp., Perna spp.):
31
- - Live, fresh or chilled:
31.10 00
- - - Live
31.20 00
- - - Fresh or chilled
32.00 00
- - Frozen
39
- - Other:
39.30 00
- - - Dried, salted or in brine
39.40 00
- - - Smoked
- Cuttle fish and squid:
42
- - Live, fresh or chilled:
- - - Live :
42.11 00
- - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp) and squid
(Ommastrephes spp., Loligo spp.,
Nototodarus spp., Sepioteuthis spp.)
42.19 00
- - - - Other
- - - Fresh or chilled:
42.21 00
- - - - Cuttle fish (Sepia officinalis, Rossia macrosoma,Sepiola spp.) and squid
(Ommastrephes spp., Loligo spp.,
Nototodarus spp., Sepioteuthis spp.)
42.29 00
- - - - Other
43
- - Frozen:
18
Heading
43.10 00
- - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid
(Ommastrephes spp.,
Loligospp.,
Nototodarus spp., Sepioteuthis spp.)
43.90 00
- - - Other
49
- - Other:
- - - Dried, salted or in brine:
49.21 00
- - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid
(Ommastrephes spp., Loligo spp.,
Nototodarus spp., Sepioteuthis spp.)
49.29 00
- - - - Other
49.30 00
- - - Smoked
- Octopus (Octopus spp.):
51
- - Live, fresh or chilled:
51.10 00
- - - Live
51.20 00
- - - Fresh or chilled
52.00 00
- - Frozen
59
- - Other:
59.20 00
- - - Dried, salted or in brine
59.30 00
- - - Smoked
60
- Snails, other than sea snails:
60.10 00
- - Live
60.20 00
- - Fresh, chilled or frozen
60.40 00
- - Dried, salted or in brine
60.50 00
- - Smoked
- Clams, cockles and ark shells (families
Arcidae, Arcticidae, Cardiidae, Donacidae,
Hiatellidae,
Mactridae,
Mesodesmatidae,
Myidae, Semelidae, Solecurtidae, Solenidae,
Tridacnidae and Veneridae):
71
- - Live, fresh or chilled:
71.10 00
- - - Live
71.20 00
- - - Fresh or chilled
72.00 00
- - Frozen
79
- - Other:
79.30 00
- - - Dried, salted or in brine
79.40 00
- - - Smoked
- Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.):
19
Heading
81
- - Live, fresh or chilled abalone (Haliotis spp.):
81.10 00
- - - Live
81.20 00
- - - Fresh or chilled
82
- - Live, fresh or chilled stromboid conchs
(Strombus spp.):
82.10 00
- - - Live
82.20 00
- - - Fresh or chilled
83.00 00
- - Frozen abalone (Haliotis spp.)
84.00 00
- - Frozen stromboid conchs (Strombus spp.)
87
- - Other abalone (Haliotis spp.):
87.10 00
- - - Dried, salted or in brine
87.20 00
- - - Smoked
88
- - Other stromboid conchs (Strombus spp.):
88.10 00
- - - Dried, salted or in brine
88.20 00
- - - Smoked
- Other, including flours, meals and pellets, fit for human consumption:
91
- - Live, fresh or chilled:
91.10 00
- - - Live
91.20 00
- - - Fresh or chilled
92.00 00
- - Frozen
99
- - Other:
99.30 00
- - - Dried, salted or in brine
99.40 00
- - - Smoked
99.50 00
- - - Flours, meals and pellets of molluscs”;
in relation to heading 44.07, by deleting subheading 4407.99.90 90 and the particulars relating to it;
in relation to heading 48.02, by deleting subheading 4802.61.40 and the particulars relating to it;
20
in relation to heading 80.07, by inserting after subheading 8007.00.40 00 and the particulars relating to it the following particulars:
Heading
00.91 00
-
- Cigarette cases or boxes; ashtrays
(Pewter only)
00.92 00
-
- Other household articles (Pewter only)
00.93 00
-
- Collapsible tubes (Pewter only)
00.99 00
-
- Other (Pewter only)”;
in relation to heading 84.13, by deleting subheading 8413.82 and the particulars relating to it;
in relation to subheading 84.51, by deleting subheading 8451.90 and the particulars relating to it;
by substituting for the description “Electric motors and generators
(excluding generating sets).” and subheading 8502.20 and subheading 8502.20.10 00 and the particulars relating to it the following particulars:
20
- Generating sets with spark-ignition internal combustion piston engines:
20.10 00
- -
Of an output not exceeding 75kVA”;
and
21
Made 6 September 2018
[Perb. R.0.3865/356/7 JLD. 2(SK.2); PN(PU2)751]
LIM GUAN ENG
Minister of Finance
[To be laid before the Dewan Rakyat pursuant to subsection 35(2) of the
Sales Tax Act 2018]
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