Seksyen 1
(1)
Perintah ini bolehlah dinamakan Perintah Cukai Jualan (Barang yang
Dikecualikan daripada Cukai) (Pindaan) (No. 4) 2018.
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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.
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
Perintah ini bolehlah dinamakan Perintah Cukai Jualan (Barang yang
Dikecualikan daripada Cukai) (Pindaan) (No. 4) 2018.
Perintah Cukai Jualan (Barang yang Dikecualikan daripada Cukai) 2018
[P.U. (A) 219/2018] dipinda dalam Jadual 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
82.10 00
- - - Live
82.20 00
- - - Fresh or chilled”;
dengan memasukkan selepas kepala 12.09
dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:
3
Heading
00.00 00
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets.”;
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
“3307.41.90 00
-
-
-
Other
(“Agarbatti”
and other odoriferous preparations used during religious rites)”;
berhubung dengan kepala 34.06, dalam ruang (3), dengan memotong perkataan “(Joss stick candles for prayer)”;
berhubung dengan subkepala 3917.32.93 00, dalam ruang (3), dengan memasukkan selepas perkataan “products” perkataan “(excluding straw)”;
dengan memasukkan selepas kepala 39.24
dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:
Heading
10.00 00 - Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 l”;
dengan memasukkan selepas kepala 48.11
dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:
Heading
“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.
10.00 00 - Envelopes”;
dengan menggantikan subkepala 8711.60 dan butir-butir yang berhubungan dengannya dengan subkepala dan butir-butir yang berikut:
Heading
60.11 00 - - - Bicycles
60.12 00 - - - Kick scooters; self-balancing cycle;
“pocket motorcycles”
60.13 00 - - - Other motorcycles
- - Other:
60.91 00 - - - Bicycles
60.92 00 - - - Kick scooters; self-balancing cycle;
“pocket motorcycles”
60.93 00 - - - Other motorcycles
60.99 00 - - - Other”;
5
dengan memasukkan selepas kepala 87.15
dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:
Heading
00.00 00
Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft.”;
dengan memasukkan selepas kepala 88.01 yang baharu dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:
Heading
“88.02
Other aircraft (for example, helicopters, aeroplanes);
spacecraft
(including satellites) and suborbital and spacecraft launch vehicles.
- Helicopters:
11.00 00 - - Of an unladen weight not exceeding 2,000 kg
12.00 00 - - Of an unladen weight exceeding 2,000 kg
20
- Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg:
20.10 00 - - Aeroplanes
20.90 00 - - Other
30
- Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg:
30.10 00 - -
Aeroplanes
30.90 00 - -
Other
40
- Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg:
40.10 00 - -
Aeroplanes
40.90 00 - -
Other
60.00 00 - Spacecraft
(including satellites)
and suborbital and spacecraft launch vehicles”;
6
dengan memasukkan selepas kepala 88.02 yang baharu dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:
Heading
10.00 00 - Propellers and rotors and parts thereof
20.00 00 - Under-carriages and parts thereof
30.00 00 - Other parts of aeroplanes or helicopters
90
- Other:
90.10 00 - - Of telecommunications satellites
90.90 00 - - Other”;
dengan memasukkan selepas kepala 88.03 yang baharu dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:
Heading
“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:
21.00 00 - - Air combat simulators and parts thereof
29
- - Other:
29.10 00 - - - Ground flying trainers
29.90 00 - - - Other”;
dengan memasukkan selepas kepala 88.05 yang baharu dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:
7
Heading
“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:
10.10 00 - - Of a gross tonnage not exceeding 26
10.20 00 - - Of a gross tonnage exceeding 26 but not exceeding 500
10.60 00 - - Of a gross tonnage exceeding 500 but not exceeding 1,000
10.70 00 - - Of a gross tonnage exceeding 1,000 but not exceeding 4,000
10.80 00 - - Of a gross tonnage exceeding 4,000 but not exceeding 5,000
10.90 00 - - Of a gross tonnage exceeding 5,000
20
- Tankers :
20.50 00 - - Of a gross tonnage not exceeding 5,000
20.70 00 - - Of a gross tonnage exceeding 5,000 but not exceeding 50,000
20.80 00 - - Of a gross tonnage exceeding 50,000
30
- Refigerated vessels, other than those of subheading 8901.20:
30.50 00 - - Of a gross tonnage not exceeding 5,000
30.70 00 - - Of a gross tonnage exceeding 5,000 but not exceeding 50,000
30.80 00 - - Of a gross tonnage exceeding 50,000
90
- Other vessels for the transport of goods and other vessels for the transport of both persons and goods:
- - Not motorised:
90.11 00 - - - Of a gross tonnage not exceeding 26
90.12 00 - - - Of a gross tonnage exceeding 26 but not exceeding 500
90.14 00 - - - Of a gross tonnage exceeding 500
- - Motorised:
9 0.31 00 - - - Of a gross tonnage not exceeding 26
90.32 00 - - - Of a gross tonnage exceeding 26 but not exceeding 500
90.33 00 - - - Of a gross tonnage exceeding 500 but not exceeding 1,000
8
Heading
90.34 00 - - - Of a gross tonnage exceeding 1,000
but not exceeding 4,000
90.35 00 - - - Of a gross tonnage exceeding 4,000
but not exceeding 5,000
90.36 00 - - - Of a gross tonnage exceeding 5,000
but not exceeding 50,000
90.37 00 - - - Of a gross tonnage exceeding 50,000”;
dengan memasukkan selepas kepala 89.01 yang baharu dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:
Heading
“89.02 8902.00
Fishing vessels; factory ships and other vessels for processing or preserving fishery products.
- Fishing vessels:
00.31 00 - - Of a gross tonnage not exceeding 26
00.32 00 - - Of a gross tonnage exceeding 26 but less than 40
00.33 00 - - Of a gross tonnage of 40 or more but not exceeding 101
00.34 00 - - Of a gross tonnage of 101 but not exceeding 250
00.35 00 - - Of a gross tonnage exceeding 250 but not exceeding 1,000
00.36 00 - - Of a gross tonnage exceeding 1,000 but not exceeding 4,000
00.37 00 - - Of a gross tonnage exceeding 4,000
- Other :
00.41 00 - - Of a gross tonnage not exceeding 26
00.42 00 - - Of a gross tonnage exceeding 26 but less than 40
00.43 00 - - Of a gross tonnage of 40 or more but not exceeding 101
00.44 00 - - Of a gross tonnage of 101 but not exceeding 250
9
Heading
00.45 00 - - Of a gross tonnage exceeding 250 but not exceeding 1,000
00.46 00 - - Of a gross tonnage exceeding 1,000 but not exceeding 4,000
00.47 00 - - Of a gross tonnage exceeding 4000”
dengan memasukkan selepas kepala 89.02 yang baharu dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:
Heading
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
This order may be cited as the Sales Tax (Goods Exempted from Tax)
(Amendment) (No. 4) 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 03.07, by inserting after subheading 0307.79.40 00
and the particulars relating to it the following subheading and particulars:
Heading
82.10 00 - - - Live
82.20 00 - - - Fresh or chilled”;
11
by inserting after heading 12.09 and the particulars relating to it the following heading and particulars:
Heading
00.00 00
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets.”;
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
“3307.41.90 00
-
-
-
Other (“Agarbatti” and other odoriferous preparations used during religious rites)”;
in relation to heading 34.06, in column (3), by deleting the words “(Joss stick candles for prayer)”;
in relation to subheading 3917.32.93 00, in column (3), by inserting after the words “products” the words “(excluding straw)”;
by inserting after heading 39.24 and the particulars relating to it the following heading and particulars:
Heading
10.00 00 - Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 l”;
by inserting after heading 48.11 and the particulars relating to it the following heading and particulars:
Heading
“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.
10.00 00 - Envelopes”;
by substituting subheading 8711.60 and the particulars relating to it the following subheading and particulars:
Heading
60.11 00 - - - Bicycles
60.12 00 - - - Kick scooters; self-balancing cycle;
“pocket motorcycles”
60.13 00 - - - Other motorcycles
- - Other:
60.91 00 - - - Bicycles
60.92 00 - - - Kick scooters; self-balancing cycle;
“pocket motorcycles”
60.93 00 - - - Other motorcycles
60.99 00 - - - Other”;
13
by inserting after heading 87.15 and the particulars relating to it the following heading and particulars:
Heading
00.00 00
Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft.”;
by inserting after the new heading 88.01 and the particulars relating to it the following heading and particulars:
Heading
“88.02
Other aircraft
(for example, helicopters, aeroplanes);
spacecraft
(including satellites) and suborbital and spacecraft launch vehicles.
- Helicopters:
11.00 00
- - Of an unladen weight not exceeding 2,000 kg
12.00 00
- - Of an unladen weight exceeding 2,000 kg
20
- Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000
kg:
20.10 00
- - Aeroplanes
20.90 00
- - Other
30
- Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg:
30.10 00
- - Aeroplanes
30.90 00
- - Other
40
- Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg:
40.10 00
- - Aeroplanes
40.90 00
- - Other
60.00 00
- Spacecraft (including satellites) and suborbital and spacecraft launch vehicles”;
14
by inserting after the new heading 88.02 and the particulars relating to it the following heading and particulars:
Heading
10.00 00
- Propellers and rotors and parts thereof
20.00 00
- Under-carriages and parts thereof
30.00 00
- Other parts of aeroplanes or helicopters
90
- Other:
90.10 00
- - Of telecommunications satellites
90.90 00
- - Other”;
by inserting after the new heading 88.03 and the particulars relating to it the following heading and particulars:
Heading
“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:
21.00 00
- - Air combat simulators and parts thereof
29
- - Other:
29.10 00
- - - Ground flying trainers
29.90 00
- - - Other”;
by inserting after the new heading 88.05 and the particulars relating to it the following heading and particulars:
15
Heading
“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:
10.10 00
- - Of a gross tonnage not exceeding 26
10.20 00
- - Of a gross tonnage exceeding 26 but not exceeding 500
10.60 00
- - Of a gross tonnage exceeding 500 but not exceeding 1,000
10.70 00
- - Of a gross tonnage exceeding 1,000
but not exceeding 4,000
10.80 00
- - Of a gross tonnage exceeding 4,000
but not exceeding 5,000
10.90 00
- - Of a gross tonnage exceeding 5,000
20
- Tankers :
20.50 00
- - Of a gross tonnage not exceeding 5,000
20.70 00
- - Of a gross tonnage exceeding 5,000
but not exceeding 50,000
20.80 00
- - Of a gross tonnage exceeding 50,000
30
- Refigerated vessels, other than those of subheading 8901.20:
30.50 00
- - Of a gross tonnage not exceeding 5,000
30.70 00
- - Of a gross tonnage exceeding 5,000
but not exceeding 50,000
30.80 00
- - Of a gross tonnage exceeding 50,000
90
- Other vessels for the transport of goods and other vessels for the transport of both persons and goods:
- - Not motorised:
90.11 00
- - - Of a gross tonnage not exceeding 26
90.12 00
- - - Of a gross tonnage exceeding 26
but not exceeding 500
90.14 00
- - - Of a gross tonnage exceeding 500
- - Motorised:
90.31 00
- - - Of a gross tonnage not exceeding 26
16
Heading
90.32 00
- - - Of a gross tonnage exceeding 26
but not exceeding 500
90.33 00
- - - Of a gross tonnage exceeding 500
but not exceeding 1,000
90.34 00
- - - Of a gross tonnage exceeding 1,000 but not exceeding 4,000
90.35 00
- - - Of a gross tonnage exceeding 4,000 but not exceeding 5,000
90.36 00
- - - Of a gross tonnage exceeding 5,000 but not exceeding 50,000
90.37 00
- - - Of a gross tonnage exceeding 50,000”;
by inserting after the new heading 89.01 and the particulars relating to it the following heading and particulars:
Heading
00
Fishing vessels; factory ships and other vessels for processing or preserving fishery products.
- Fishing vessels:
00.31 00
- - Of a gross tonnage not exceeding 26
00.32 00
- - Of a gross tonnage exceeding 26 but less than 40
00.33 00
- - Of a gross tonnage of 40 or more but not exceeding 101
00.34 00
- - Of a gross tonnage of 101 but not exceeding 250
00.35 00
- - Of a gross tonnage exceeding 250 but not exceeding 1,000
00.36 00
- - Of a gross tonnage exceeding 1,000
but not exceeding 4,000
00.37 00
- - Of a gross tonnage exceeding 4,000
- Other :
00.41 00
- - Of a gross tonnage not exceeding 26
00.42 00
- - Of a gross tonnage exceeding 26 but less than 40
17
Heading
00.43 00
- - Of a gross tonnage of 40 or more but not exceeding 101
00.44 00
- - Of a gross tonnage of 101 but not exceeding 250
00.45 00
- - Of a gross tonnage exceeding 250 but not exceeding 1,000
00.46 00
- - Of a gross tonnage exceeding 1,000
but not exceeding 4,000
00.47 00
- - Of a gross tonnage exceeding 4000”
by inserting after the new heading 89.02 and the particulars relating to it the following heading and particulars:
Heading
10.00 00
- Inflatable
- Other:
92.00 00
- - Motorboats, other than outboard motorboats
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
.
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