Note:
(a) PCA refers to Malaysia other than DA.
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GST charged on:-
- supply of petrol, diesel and liquefied petroleum gas to or within or between the designated areas or the importation of such goods into the designated areas
- freight services supplied between designated areas
- telecommunication services supplied within or between designated areas
- importation of cement, marble or rubber into Langkawi (to Labuan and Tioman: No GST)
- supply of motor vehicle to or within, or the importation of motor vehicles into Tioman
Tax codes
From Supplier at | Output Tax used by Supplier | To Customer at | Input Tax used by Customer |
| DA (Goods and Services) | OS / RS | DA | OP |
PCA (Goods) | ZRE | DA | ZP |
PCA (Services) | SR | DA | TX |
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