PERINTAH CUKAI JUALAN (KADAR CUKAI) (PINDAAN) (NO. 3) 2018

Jadual Pertama—

(a)

dengan memotong kepala 12.13 dan butir-butir yang berhubungan dengannya;

(b)

dengan memasukkan selepas kepala 21.06

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

Heading

(1)

Subheading

(2)

Description

(3)

22.01

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured;

ice and snow.

2201.10

- Mineral waters and aerated waters:

2201.10.10 00

- - Mineral waters

2201.90

- Other:

2201.90.90 00

- - Other

3

(c)

dengan menggantikan kepala 40.11 dan butir-butir yang berhubungan dengannya dengan kepala dan butir-butir yang berikut:

Heading

(1)

Subheading

(2)

Description

(3)

40.11

New pneumatic tyres, of rubber.

4011.10.00 00

- Of a kind used on motor cars (including station wagons and racing cars)

4011.20

- Of a kind used on buses or lorries:

4011.20.10 00

- - Of a width not exceeding 450 mm

4011.20.90 00

- - Other

4011.30.00 00

- Of a kind used on aircraft

4011.40.00 00

- Of a kind used on motorcycles

4011.70.00

- Of a kind used on agricultural or forestry vehicles and machines:

4011.70.00 10

- - Of a kind used on agricultural or forestry tractors of 87.01;

of wheel-barrows

4011.70.00 90

- - Other

4011.80

- Of a kind used on construction, mining or industrial handling vehicles and machines:

- - Having a rim size not exceeding 61 cm:

4011.80.11 00

- - - Of a kind used on tractors, machinery of heading 84.29

or 84.30, forklifts, wheel-barrows or other industrial handling vehicles and machines

4011.80.19 00

- - - Other

- - Having a rim size exceeding 61 cm:

4011.80.21 00

- - - Of a kind used on tractors, machinery of heading 84.29

or 84.30, forklifts or other industrial handling vehicles and machines

4011.80.29 00

- - - Other

4011.90

- Other:

4011.90.10 00

- - Of a kind used on vehicles of

Chapter 87

4011.90.20 00

- - Of a kind used on machinery of heading 84.29 or 84.30

4011.90.30 00

- - Other, of a width exceeding 450 mm

4011.90.90 00

- - Other

4

(d)

dengan memasukkan selepas kepala 73.08

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

Heading

(1)

Subheading

(2)

Description

(3)

73.12

Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated.

7312.10

- Stranded wire, ropes and cables:

- - Other:

7312.10.91 00

- - - Stranded steel wires for prestressing concrete

(e)

dengan memasukkan selepas kepala 94.06

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

Heading

(1)

Subheading

(2)

Description

(3)

96.03

Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making;

paint pads and rollers; squeegees

(other than roller squeegees).

9603.10

- Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles:

9603.10.20 00 - - Brooms

9603.90

- Other:

9603.90.20 00 - - Hand-operated mechanical floor sweepers, not motorised

5

Dibuat 31 Disember 2018

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

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

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

Timbalan Perdana Menteri yang menjalankan fungsi-fungsi Menteri Kewangan

6

SALES TAX ACT 2018

SALES TAX (RATE OF TAX) (AMENDMENT) (NO. 3) ORDER 2018

IN exercise of the powers conferred by paragraph 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

(Rate of

Tax)

(Amendment) (No. 3) Order 2018.

(2)

This Order comes into operation on 1 January 2019.

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)

by deleting heading 12.13 and the particulars relating to it;

(b)

by inserting after heading 21.06 and the particulars relating to it the following heading and particulars:

(c)

by substituting for heading 40.11 and the particulars relating to it the following heading and particulars:

Heading

(1)

Subheading

(2)

Description

(3)

22.01

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured;

ice and snow.

2201.10

- Mineral waters and aerated waters:

2201.10.10 00

- - Mineral waters

2201.90

- Other:

2201.90.90 00

- - Other

7

Heading

(1)

Subheading

(2)

Description

(3)

40.11

New pneumatic tyres, of rubber.

4011.10.00 00

- Of a kind used on motor cars (including station wagons and racing cars)

4011.20

- Of a kind used on buses or lorries:

4011.20.10 00

- - Of a width not exceeding 450 mm

4011.20.90 00

- - Other

4011.30.00 00

- Of a kind used on aircraft

4011.40.00 00

- Of a kind used on motorcycles

4011.70.00

- Of a kind used on agricultural or forestry vehicles and machines:

4011.70.00 10

- - Of a kind used on agricultural or forestry tractors of 87.01;

of wheel-barrows

4011.70.00 90

- - Other

4011.80

- Of a kind used on construction, mining or industrial handling vehicles and machines:

- - Having a rim size not exceeding 61 cm:

4011.80.11 00

- - - Of a kind used on tractors, machinery of heading 84.29

or 84.30, forklifts, wheel-barrows or other industrial handling vehicles and machines

4011.80.19 00

- - - Other

- - Having a rim size exceeding 61 cm:

4011.80.21 00

- - - Of a kind used on tractors, machinery of heading 84.29

or 84.30, forklifts or other industrial handling vehicles and machines

4011.80.29 00

- - - Other

4011.90

- Other:

4011.90.10 00

- - Of a kind used on vehicles of

Chapter 87

4011.90.20 00

- - Of a kind used on machinery of heading 84.29 or 84.30

4011.90.30 00

- - Other, of a width exceeding 450 mm

4011.90.90 00

- - Other

8

(d)

by inserting after heading 73.08 and the particulars relating to it the following heading and particulars:

Heading

(1)

Subheading

(2)

Description

(3)

73.12

Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated.

7312.10

- Stranded wire, ropes and cables:

- - Other:

7312.10.91 00

- - - Stranded steel wires for prestressing concrete

(e)

by inserting after heading 94.06 and the particulars relating to it the following heading and particulars:

Heading

(1)

Subheading

(2)

Description

(3)

96.03

Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers;

squeegees

(other than roller squeegees).

9603.10

- Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles:

9603.10.20 00 - - Brooms

9603.90

- Other:

9603.90.20 00 - - Hand-operated mechanical floor sweepers, not motorised

9

Made 31 December 2018

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

[To be laid before the Dewan Rakyat pursuant to subsection 10(3) of the

Sales Tax Act 2018]

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

Deputy Prime Minister exercising the functions of the Minister of Finance