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GST Tax Code for Purchase

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Tax TypeDescriptionTax CodeTax RateDescriptionRef. no. modul system GSTGST-03 Field
GSTGoods And Services Tax (Malaysia)TX6.00%Purchases with GST incurred at 6% and directly attributable to taxable supplies.1,2,4,5,76a, 6b
GSTGoods And Services Tax (Malaysia)IM6.00%Import of goods with GST incurred.36a, 6b
GSTGoods And Services Tax (Malaysia)IS0.00%Imports under special scheme with no GST incurred (e.g. Approved Trader Scheme, ATMS Scheme).12,13
GSTGoods And Services Tax (Malaysia)BL6.00%Purchases with GST incurred but not claimable (Disallowance of Input Tax) (e.g. medical expenses for staff).14
GSTGoods And Services Tax (Malaysia)NR0.00%Purchase from non GST- registered supplier with no GST incurred.15
GSTGoods And Services Tax (Malaysia)ZP0.00%Purchase from GST- registered supplier with no GST incurred. (e.g. supplier provides transportation of goods that qualify as international services).16,19
GSTGoods And Services Tax (Malaysia)EP0.00%Purchases exempted from GST. E.g. purchase of residential property or financial services.18,20
GSTGoods And Services Tax (Malaysia)OP0.00%Purchase transactions which is out of the scope of GST legislation (e.g. purchase of goods overseas).17,21,22
GSTGoods And Services Tax (Malaysia)TX- E436.00%Purchase with GST incurred directly attributable to incidental exempt supplies.66a, 6b
GSTGoods And Services Tax (Malaysia)TX- N436.00%Purchase with GST incurred directly attributable to non- incidental exempt supplies.20 
GST*Goods And Services Tax (Malaysia)TX- ES6.00%Purchase with GST incurred directly attributable to non-incidental exempt supplies (Note: Replace TX-N43)66a, 6b (Only include once De Minimis
Rule is fulfilled)
GSTGoods And Services Tax (Malaysia)TX- IES6.00%Purchase with GST incurred directly attributable to incidental exempt supplies (Note: Replace TX-E43)
6a, 6b
GST*Goods And Services Tax (Malaysia)TX-RE6.00%Purchase with GST incurred that is not directly attributable to taxable or exempt supplies.206a, 6b (GST claimable amount only)
GSTGoods And Services Tax (Malaysia)TX-CG6.00%Purchase with GST incurred for capital goods acquisition16
6a,6b
16 (Value excluding tax)
GSTGoods And Services Tax (Malaysia)GP0.00%Purchase transactions which disregarded under GST legislation (e.g. purchase within GST group registration).22
GSTGoods And Services Tax (Malaysia)RP0.00%Relief Purchase under GST legislations (e.g:purchase of RON 95 petrol & Diesel)

GSTGoods And Services Tax (Malaysia)AJP6.00%Any adjustment made to Input Tax e.g.: Bad Debt Relief, Debit Note & other input tax adjustment.8,9,106b only

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