GST tax codes are divided. into 2 categories. purchase tax codes (input tax), and supply tax codes (output tax).
The tax codes allow businesses to account for GST in sales and purchase transactions.
Below is a list of GST tax codes for use in recording business transactions by a GST registered business.
GST Tax Codes for Purchases
| GST code | Rate | Description |
|---|---|---|
| TX | 6% | GST on purchases directly attributable to taxable supplies. |
| IM | 6% | GST on import of goods. |
| IS | 0% | Imports under special scheme with no GST incurred (e.g. Approved Trader Scheme, ATMS Scheme). |
| BL | 6% | Purchases with GST incurred but not claimable (Disallowance of Input Tax) (e.g. medical expenses for staff). |
| NR | 0% | Purchase from non GST-registered supplier with no GST incurred. |
| ZP | 0% | Purchase from GST-registered supplier with no GST incurred. (e.g. supplier provides transportation of goods that qualify as international services). |
| EP | 0% | GST exempt purchases. |
| OP | 0% | Out of scope purchases |
GST Tax Codes for Supplies
| GST code | Rate | Description |
|---|---|---|
| SR | 6% | Standard rated GST supplies |
| ZRL | 0% | Zero rated supply of goods or services locally. |
| ZRE | 0% | Export of zero rated goods or services |
| DS | 6% | Deemed supply. Transfer or supply of business assets without consideration. |
| OS | 0% | Out of scope supplies |
| ES | 0% | Exempt supplies |
| RS | 0% | Relief supplies |
| GS | 0% | Disregarded supplies |
| AJS | 6% | Adjustment made to output tax, e.g. bad debt relief claim. |
New tax codes introduced in August 2016
Purchases
| GST Code | Rate | Description |
|---|---|---|
| TX-CG | 6% | Purchase of fixed assets with GST |
| RP | 0% | For purchase of goods and services that are given relief under GST, for example purchase of RON95 petrol |
| TX-FRS | 2% | Purchases from farmers or fishermen registered under the Flat Rate Scheme. |
| TX-NC | 6% | For purchases with input tax where the GST registered entity elects not to claim for it |
| TX-ER | 6% | Input tax on purchases made from GST registered suppliers by local authorities or statutory bodies to perform regulatory and enforcement functions |
| IM-CG | 6% | GST on import of capital goods |
| IM-RE | 6% | Import of goods with GST incurred that is not directly attributable to taxable or exempt supplies. |
| NP | 0% | Matters to be treated as neither a purchase of goods nor a purchase of services, and no GST incurred |
Sales
| GST Code | Rate | Description |
|---|---|---|
| ZDA | 0% | Export of goods from Malaysia to Designated Areas – Customs Form No. 2 (K2) |
| SR-MS | 6% | Standard-rated supplies under Margin Scheme. GST is on margin only |
| SR-JS | 0% | Standard-rated supplies under Jeweller Scheme |
| OS-ER | 0% | Out-of-scope supplies for Enforcement and Regulatory functions |
| OS-OV | 0% | Out-of-scope supplies between overseas country with other overseas country |
| NS | 0% | Matters to be treated as neither a supply of goods nor a supply of services, and no GST is chargeable. |