Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Cukai
Jualan
(Barang yang Dikecualikan daripada Cukai) (Pindaan) (No. 3) 2018.
P.U. (A)In force
Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai) (Pindaan) (No. 3) 2018
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- Enacted
- 2018
- Sections
- 201
Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai) (Pindaan) (No. 3) 2018 is Malaysia P.U. (A), cited as P.U. (A) 253 2018, currently marked in force and first recorded in 2018.
Front matterCover and publication detailsOpenClose
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERINTAH CUKAI JUALAN
(BARANG YANG DIKECUALIKAN DARIPADA CUKAI)
(PINDAAN) (NO. 3) 2018
SALES TAX (GOODS EXEMPTED FROM TAX)
(AMENDMENT) (NO. 3) 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. 3) 2018
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh perenggan 35(1)(a) Akta Cukai Jualan 2018 [Akta 806], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
Perintah Cukai Jualan (Barang yang Dikecualikan daripada Cukai) 2018
[P.U. (A) 219/2018] dipinda dalam Jadual A—
(a)
dengan menggantikan kepala 03.06 dan butir-butir yang berhubungan dengannya dengan kepala dan butir-butir yang berikut:
Heading
(3)
“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:
Seksyen 0306
14
- - Crabs:
Seksyen 0306
14.10 00
- - - Soft shell crabs
Seksyen 0306
14.90 00
- - - Other
Seksyen 0306
16.00 00
- - Cold-water shrimps and prawns
(Pandalus spp., Crangon crangon)
3
Heading
Seksyen 0306
17
- - Other shrimps and prawns:
- - - Giant tiger prawns
(Penaeus monodon):
Seksyen 0306
17.11 00
- - - - Headless
Seksyen 0306
17.19 00
- - - - Other
- - - Whiteleg shrimps
(Litopenaeus vannamei):
Seksyen 0306
17.21 00
- - - - Headless, with tail
Seksyen 0306
17.22 00
- - - - Headless, without tail
Seksyen 0306
17.29 00
- - - - Other
Seksyen 0306
17.30 00
- - - Giant river prawns (Macrobrachium rosenbergii)
Seksyen 0306
17.90 00
- - - Other
Seksyen 0306
19.00 00
- - Other, including flours, meals and pellets of crustaceans, fit for human consumption
- Live, fresh or chilled :
Seksyen 0306
33.00 00
- - Crabs
Seksyen 0306
35
- - Cold-water shrimps and prawns
(Pandalus spp., Crangon crangon):
Seksyen 0306
35.10 00
- - - Breeding
Seksyen 0306
35.20 00
- - - Other, live
Seksyen 0306
35.30 00
- - - Fresh or chilled
Seksyen 0306
36
- - Other shrimps and prawns:
- - - Breeding:
Seksyen 0306
36.11 00
- - - - Giant tiger prawns
(Penaeus monodon)
Seksyen 0306
36.12 00
- - - - Whiteleg shrimps
(Litopenaeus vannamei)
Seksyen 0306
36.13 00
- - - - Giant river prawns (Macrobrachium rosenbergii)
Seksyen 0306
36.19 00
- - - - Other
- - - Other, live:
Seksyen 0306
36.21 00
- - - - Giant tiger prawns
(Penaeus monodon)
Seksyen 0306
36.22 00
- - - - Whiteleg shrimps
(Litopenaeus vannamei)
Seksyen 0306
36.23 00
- - - - Giant river prawns (Macrobrachium rosenbergii)
Seksyen 0306
36.29 00
- - - - Other
- - - Fresh or chilled:
Seksyen 0306
36.31 00
- - - - Giant tiger prawns
(Penaeus monodon)
4
Heading
Seksyen 0306
36.32 00
- - - - Whiteleg shrimps
(Litopenaeus vannamei)
Seksyen 0306
36.33 00
- - - - Giant river prawns (Macrobrachium rosenbergii)
Seksyen 0306
36.39 00
- - - - Other
Seksyen 0306
39
- - Other, including flours, meals and pellets of crustaceans, fit for human consumption:
Seksyen 0306
39.10 00
- - - Live
Seksyen 0306
39.20 00
- - - Fresh or chilled
Seksyen 0306
39.30 00
- - - Flours, meals and pellets
- Other:
Seksyen 0306
93
- - Crabs:
- - - In airtight containers for retail sale:
Seksyen 0306
93.21 00
- - - - Smoked
Seksyen 0306
93.29 00
- - - - Other
Seksyen 0306
93.30 00
- - - Other
Seksyen 0306
95
- - Shrimps and prawns:
- - - In airtight containers for retail sale:
Seksyen 0306
95.21 00
- - - - In shell, cooked by steaming or boiling in water
Seksyen 0306
95.29 00
- - - - Other
Seksyen 0306
95.30 00
- - - Other
Seksyen 0306
99
- - Other, including flours, meals and pellets of crustaceans, fit for human consumption
- - - In airtight containers for retail sale:
Seksyen 0306
99.21 00
- - - - Smoked
Seksyen 0306
99.29 00
- - - - Other
- - - Other:
Seksyen 0306
99.31 00
- - - - Smoked
Seksyen 0306
99.39 00
- - - - Other”;
5
(b)
dengan menggantikan kepala 03.07 dan butir-butir yang berhubungan dengannya dengan kepala dan butir-butir yang berikut:
Heading
(3)
“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.
- Mussels (Mytilus spp., Perna spp.):
Seksyen 0307
31
- - Live, fresh or chilled:
Seksyen 0307
31.10 00
- - - Live
Seksyen 0307
31.20 00
- - - Fresh or chilled
Seksyen 0307
32.00 00
- - Frozen
Seksyen 0307
39
- - Other:
Seksyen 0307
39.30 00
- - - Dried, salted or in brine
Seksyen 0307
39.40 00
- - - Smoked
- Cuttle fish and squid:
Seksyen 0307
42
- - Live, fresh or chilled:
- - - Live :
Seksyen 0307
42.11 00
- - - - Cuttle fish (Sepia officinalis, Rossia macrosoma,Sepiola spp) and squid
(Ommastrephes spp., Loligo spp.,
Nototodarus spp., Sepioteuthis spp.)
Seksyen 0307
42.19 00
- - - - Other
- - - Fresh or chilled :
Seksyen 0307
42.21 00
- - - - Cuttle fish (Sepia officinalis, Rossia macrosoma,Sepiola spp.) and squid
(Ommastrephes spp., Loligo spp.,
Nototodarus spp., Sepioteuthis spp.)
Seksyen 0307
42.29 00
- - - - Other
Seksyen 0307
43
- - Frozen:
Seksyen 0307
43.10 00
- - - Cuttle fish (Sepia officinalis, Rossia macrosoma,Sepiola spp.) and squid
(Ommastrephes spp.,
Loligospp.,
Nototodarus spp., Sepioteuthis spp.)
Seksyen 0307
43.90 00
- - - Other
Seksyen 0307
49
- - Other:
- - - Dried, salted or in brine:
Seksyen 0307
49.21 00
- - - - Cuttle fish (Sepia officinalis, Rossia macrosoma,Sepiola spp.) and squid
(Ommastrephes spp., Loligo spp.,
6
Heading
Seksyen 0307
49.29 00
- - - - Other
Seksyen 0307
49.30 00
- - - Smoked
- Octopus (Octopus spp.):
Seksyen 0307
51
- - Live, fresh or chilled:
Seksyen 0307
51.10 00
- - - Live
Seksyen 0307
51.20 00
- - - Fresh or chilled
Seksyen 0307
52.00 00
- - Frozen
Seksyen 0307
59
- - Other:
Seksyen 0307
59.20 00
- - - Dried, salted or in brine
Seksyen 0307
59.30 00
- - - Smoked
Seksyen 0307
60
- Snails, other than sea snails:
Seksyen 0307
60.10 00
- - Live
Seksyen 0307
60.20 00
- - Fresh, chilled or frozen
Seksyen 0307
60.40 00
- - Dried, salted or in brine
Seksyen 0307
60.50 00
- - Smoked
- Clams, cockles and ark shells (families
Arcidae, Arcticidae, Cardiidae, Donacidae,
Hiatellidae,
Mactridae,
Mesodesmatidae,
Myidae, Semelidae, Solecurtidae, Solenidae,
Tridacnidae and Veneridae):
Seksyen 0307
71
- - Live, fresh or chilled:
Seksyen 0307
71.10 00
- - - Live
Seksyen 0307
71.20 00
- - - Fresh or chilled
Seksyen 0307
72.00 00
- - Frozen
Seksyen 0307
79
- - Other:
Seksyen 0307
79.30 00
- - - Dried, salted or in brine
Seksyen 0307
79.40 00
- - - Smoked
- Abalone
(Haliotis spp.)
and stromboid conchs (Strombus spp.):
Seksyen 0307
84.00 00
- - Frozen stromboid conchs (Strombus spp.)
Seksyen 0307
88
- - Other stromboid conchs (Strombus spp.):
Seksyen 0307
88.10 00
- - - Dried, salted or in brine
Seksyen 0307
88.20 00
- - - Smoked
- Other, including flours, meals and pellets, fit for human consumption:
Seksyen 0307
91
- - Live, fresh or chilled:
Seksyen 0307
91.10 00
- - - Live
Seksyen 0307
91.20 00
- - - Fresh or chilled
Seksyen 0307
92.00 00
- - Frozen
Seksyen 0307
99
- - Other:
Seksyen 0307
99.30 00
- - - Dried, salted or in brine
7
Heading
Seksyen 0307
99.40 00
- - - Smoked
Seksyen 0307
99.50 00
- - - Flours, meals and pellets of molluscs”;
(c)
berhubung dengan kepala 38.24, dengan memotong subkepala 3824.99.99 00 dan butir-butir yang berhubungan dengannya; dan
(d)
dengan memasukkan selepas kepala 38.24
dan butir-butir yang berhubungan dengannya butir-butir yang berikut:
Heading
(3)
“38.25
Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge;
other wastes specified in Note 6 to this
Chapter.
- Other wastes from chemical or allied industries:
Seksyen 3825
69.00 00 - - Other (Ammoniacal gas liquors and spent oxide produced in coal gas purification)”.
Dibuat 8 Oktober 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]
8
SALES TAX ACT 2018
SALES TAX (GOODS EXEMPTED FROM TAX) (AMENDMENT) (NO. 3) ORDER 2018
Opening note
Preamble
- IN exercise of the powers conferred by paragraph 35(1)(a) 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 (Goods Exempted from Tax)
(Amendment) (No. 3) Order 2018.
Seksyen 2
The Sales Tax (Goods Exempted from Tax) Order 2018 [P.U. (A) 219/2018]
is amended in Schedule A—
(a)
by substituting for heading 03.06 and the particulars relating to it the following heading and particulars:
Heading
(3)
“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:
Seksyen 0306
14
- - Crabs:
Seksyen 0306
14.10 00
- - - Soft shell crabs
Seksyen 0306
14.90 00
- - - Other
Seksyen 0306
16.00 00
- - Cold-water shrimps and prawns
(Pandalus spp., Crangon crangon)
9
Heading
Seksyen 0306
17
- - Other shrimps and prawns:
- - - Giant tiger prawns
(Penaeus monodon):
Seksyen 0306
17.11 00
- - - - Headless
Seksyen 0306
17.19 00
- - - - Other
- - - Whiteleg shrimps
(Litopenaeus vannamei):
Seksyen 0306
17.21 00
- - - - Headless, with tail
Seksyen 0306
17.22 00
- - - - Headless, without tail
Seksyen 0306
17.29 00
- - - - Other
Seksyen 0306
17.30 00
- - - Giant river prawns (Macrobrachium rosenbergii)
Seksyen 0306
17.90 00
- - - Other
Seksyen 0306
19.00 00
- - Other, including flours, meals and pellets of crustaceans, fit for human consumption
- Live, fresh or chilled :
Seksyen 0306
33.00 00
- - Crabs
Seksyen 0306
35
- - Cold-water shrimps and prawns
(Pandalus spp., Crangon crangon):
Seksyen 0306
35.10 00
- - - Breeding
Seksyen 0306
35.20 00
- - - Other, live
Seksyen 0306
35.30 00
- - - Fresh or chilled
Seksyen 0306
36
- - Other shrimps and prawns:
- - - Breeding:
Seksyen 0306
36.11 00
- - - - Giant tiger prawns
(Penaeus monodon)
Seksyen 0306
36.12 00
- - - - Whiteleg shrimps
(Litopenaeus vannamei)
Seksyen 0306
36.13 00
- - - - Giant river prawns (Macrobrachium rosenbergii)
Seksyen 0306
36.19 00
- - - - Other
- - - Other, live:
Seksyen 0306
36.21 00
- - - - Giant tiger prawns
(Penaeus monodon)
Seksyen 0306
36.22 00
- - - - Whiteleg shrimps
(Litopenaeus vannamei)
Seksyen 0306
36.23 00
- - - - Giant river prawns (Macrobrachium rosenbergii)
Seksyen 0306
36.29 00
- - - - Other
- - - Fresh or chilled:
Seksyen 0306
36.31 00
- - - - Giant tiger prawns
(Penaeus monodon)
10
Heading
Seksyen 0306
36.32 00
- - - - Whiteleg shrimps
(Litopenaeus vannamei)
Seksyen 0306
36.33 00
- - - - Giant river prawns (Macrobrachium rosenbergii)
Seksyen 0306
36.39 00
- - - - Other
Seksyen 0306
39
- - Other, including flours, meals and pellets of crustaceans, fit for human consumption:
Seksyen 0306
39.10 00
- - - Live
Seksyen 0306
39.20 00
- - - Fresh or chilled
Seksyen 0306
39.30 00
- - - Flours, meals and pellets
- Other:
Seksyen 0306
93
- - Crabs:
- - - In airtight containers for retail sale:
Seksyen 0306
93.21 00
- - - - Smoked
Seksyen 0306
93.29 00
- - - - Other
Seksyen 0306
93.30 00
- - - Other
Seksyen 0306
95
- - Shrimps and prawns:
- - - In airtight containers for retail sale:
Seksyen 0306
95.21 00
- - - - In shell, cooked by steaming or boiling in water
Seksyen 0306
95.29 00
- - - - Other
Seksyen 0306
95.30 00
- - - Other
Seksyen 0306
99
- - Other, including flours, meals and pellets of crustaceans, fit for human consumption
- - - In airtight containers for retail sale:
Seksyen 0306
99.21 00
- - - - Smoked
Seksyen 0306
99.29 00
- - - - Other
- - - Other:
Seksyen 0306
99.31 00
- - - - Smoked
Seksyen 0306
99.39 00
- - - - Other”;
11
(b)
by substituting for heading 03.07 and the particulars relating to it the following heading and particulars:
Heading
(3)
“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.
- Mussels (Mytilus spp., Perna spp.):
Seksyen 0307
31
- - Live, fresh or chilled:
Seksyen 0307
31.10 00
- - - Live
Seksyen 0307
31.20 00
- - - Fresh or chilled
Seksyen 0307
32.00 00
- - Frozen
Seksyen 0307
39
- - Other:
Seksyen 0307
39.30 00
- - - Dried, salted or in brine
Seksyen 0307
39.40 00
- - - Smoked
- Cuttle fish and squid:
Seksyen 0307
42
- - Live, fresh or chilled:
- - - Live :
Seksyen 0307
42.11 00
- - - - Cuttle fish (Sepia officinalis, Rossia macrosoma,Sepiola spp) and squid
(Ommastrephes spp., Loligo spp.,
Nototodarus spp., Sepioteuthis spp.)
Seksyen 0307
42.19 00
- - - - Other
- - - Fresh or chilled :
Seksyen 0307
42.21 00
- - - - Cuttle fish (Sepia officinalis, Rossia macrosoma,Sepiola spp.) and squid
(Ommastrephes spp., Loligo spp.,
Nototodarus spp., Sepioteuthis spp.)
Seksyen 0307
42.29 00
- - - - Other
Seksyen 0307
43
- - Frozen:
Seksyen 0307
43.10 00
- - - Cuttle fish (Sepia officinalis, Rossia macrosoma,Sepiola spp.) and squid
(Ommastrephes spp.,
Loligospp.,
Nototodarus spp., Sepioteuthis spp.)
Seksyen 0307
43.90 00
- - - Other
Seksyen 0307
49
- - Other:
- - - Dried, salted or in brine:
Seksyen 0307
49.21 00
- - - - Cuttle fish (Sepia officinalis, Rossia macrosoma,Sepiola spp.) and squid
12
Heading
Seksyen 0307
49.29 00
- - - - Other
Seksyen 0307
49.30 00
- - - Smoked
- Octopus (Octopus spp.):
Seksyen 0307
51
- - Live, fresh or chilled:
Seksyen 0307
51.10 00
- - - Live
Seksyen 0307
51.20 00
- - - Fresh or chilled
Seksyen 0307
52.00 00
- - Frozen
Seksyen 0307
59
- - Other:
Seksyen 0307
59.20 00
- - - Dried, salted or in brine
Seksyen 0307
59.30 00
- - - Smoked
Seksyen 0307
60
- Snails, other than sea snails:
Seksyen 0307
60.10 00
- - Live
Seksyen 0307
60.20 00
- - Fresh, chilled or frozen
Seksyen 0307
60.40 00
- - Dried, salted or in brine
Seksyen 0307
60.50 00
- - Smoked
- Clams, cockles and ark shells (families
Arcidae, Arcticidae, Cardiidae, Donacidae,
Hiatellidae,
Mactridae,
Mesodesmatidae,
Myidae, Semelidae, Solecurtidae, Solenidae,
Tridacnidae and Veneridae):
Seksyen 0307
71
- - Live, fresh or chilled:
Seksyen 0307
71.10 00
- - - Live
Seksyen 0307
71.20 00
- - - Fresh or chilled
Seksyen 0307
72.00 00
- - Frozen
Seksyen 0307
79
- - Other:
Seksyen 0307
79.30 00
- - - Dried, salted or in brine
Seksyen 0307
79.40 00
- - - Smoked
- Abalone
(Haliotis spp.)
and stromboid conchs (Strombus spp.):
Seksyen 0307
84.00 00
- - Frozen stromboid conchs (Strombus spp.)
Seksyen 0307
88
- - Other stromboid conchs (Strombus spp.):
Seksyen 0307
88.10 00
- - - Dried, salted or in brine
Seksyen 0307
88.20 00
- - - Smoked
- Other, including flours, meals and pellets, fit for human consumption:
Seksyen 0307
91
- - Live, fresh or chilled:
Seksyen 0307
91.10 00
- - - Live
Seksyen 0307
91.20 00
- - - Fresh or chilled
Seksyen 0307
92.00 00
- - Frozen
Seksyen 0307
99
- - Other:
13
Heading
Seksyen 0307
99.30 00
- - - Dried, salted or in brine
Seksyen 0307
99.40 00
- - - Smoked
Seksyen 0307
99.50 00
- - - Flours, meals and pellets of molluscs”;
(c)
in relation to heading 38.24, by deleting subheading 3824.99.99 00 and the particulars relating to it; and
(d)
by inserting after heading 38.24 the particulars relating to it the following particulars:
Heading
(3)
“38.25
Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge;
other wastes specified in Note 6 to this
Chapter.
- Other wastes from chemical or allied industries:
Seksyen 3825
69.00 00 - - Other (Ammoniacal gas liquors and spent oxide produced in coal gas purification)”.
Made 8 Oktober 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]
Common questions
- What is Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai) (Pindaan) (No. 3) 2018?
- Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai) (Pindaan) (No. 3) 2018 is Malaysia P.U. (A), cited as P.U. (A) 253 2018, currently marked in force and first recorded in 2018.
- Is Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai) (Pindaan) (No. 3) 2018 still in force?
- Yes — Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai) (Pindaan) (No. 3) 2018 is currently in force.
- When did Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai) (Pindaan) (No. 3) 2018 take effect?
- Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai) (Pindaan) (No. 3) 2018 was first recorded in 2018.
- How many sections does Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai) (Pindaan) (No. 3) 2018 have?
- Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai) (Pindaan) (No. 3) 2018 contains 201 sections.
- Where can I read the official version of Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai) (Pindaan) (No. 3) 2018?
- The official text of Perintah Cukai Jualan (Barang yang Dikecualikan Daripada Cukai) (Pindaan) (No. 3) 2018 is published at lom.agc.gov.my.
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