Section 1
(1)
This order may be cited as the State Sales Tax (Rate of Tax) Order 2021.
State Subsidiary LegislationIn force
State Sales Tax Rate Tax Order 2021
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- 2021
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- 2
State Sales Tax Rate Tax Order 2021 is Malaysia State Subsidiary Legislation, cited as State Subsidiary Legislation 2021 2021, currently marked in force and first recorded in 2021.
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(No. 12 of 1998)
STATE SALES TAX (RATE OF TAX) ORDER 2021
(G.N.S 5 of 2021)
Opening note
Preamble
- IN exercise of the powers conferred upon him by subsection 6(1) of the State Sales Tax Enactment [No.12 of 1998], the Minister hereby makes the following order: Citation and commencement
Section 2
Rate of State sales tax on taxable goods
State sales tax shall be levied on the sale of the taxable goods specified in column (1) of the Schedule at the rate stipulated opposite thereto in column (2).
Schedule
(1)
(2)
Taxable Goods
Rate of Tax
(1)
Marine and freshwater fish:
(a)
not from aquaculture produce whether 5% of the sale of the value live, fresh, chilled or frozen, fit for human of taxable goods.
consumption taken out of Sabah.
(b)
from aquaculture produce whether fresh,
5% of the sale of the value chilled or frozen, fit for human consumption of taxable goods.
taken out of Sabah.
2
(2)
Crustaceans:
(a)
marine crustaceans other than prawn 5% of the sale of the value from aquaculture produce whether live, fresh, of taxable goods.
chilled or frozen, fit for human consumption taken out of Sabah.
(b)
freshwater crustacean whether live, fresh,
5% of the sale of the value chilled or frozen, fit for human consumption of taxable goods.
taken out of Sabah.
(c)
lobster and crab whether live, fresh, chilled 10% of the sale of the value or frozen, fit for human consumption taken out of taxable goods.
of Sabah.
(3)
Molluscs, cephalopoda, aquatic plants which 5% of the sale value of include seaweed and other aquatic invertebrates taxable goods.
live, fresh, chilled or frozen, fit for human consumption taken out of Sabah.
Revocation
3. State Sales Tax (Rate of Tax) Order 2014 is revoked.
Dated 19 April 2021
DATUK SERI PANGLIMA HAJI HAJIJI BIN HAJI NOOR
Minister of Finance
3
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