SST 2.0 was introduced on 1 September 2018. SST refers to sales tax and service tax.
Sales tax is levied on taxable goods manufactured in Malaysia by manufacturers and importers at the rate of 5% or 10%. Manufacturers can enjoy sales tax exemption on raw materials, components and packing materials, machinery and equipment used in the manufacturing process.
Service tax is charged and levied on :
Only services prescribed in the Service Tax Regulations 2018 and Digital Services Regulations 2019 are considered to be taxable services.