Designated area refers to Free Ports (Langkawi, Labuan and Tioman)Note:
(a) PCA refers to Malaysia other than DA.
(b) DA refers to Labuan, Langkawi and Tioman.
| Supply | GST Treatment |
| DA to DA: Goods and services | No GST Chargeable |
| Within the DA: Goods and services | No GST Chargeable |
| World to DA: Goods and services (Import) | No GST Chargeable |
| DA to World: Goods and services (Export) | Zero Rated |
| PAC PCA to DA: Goods (Export) | Zero Rated |
| PAC PCA to DA: Services | Standard Rated |
| DA to PCA: Goods (Import) | Standard Rated |
| DA to PCA: Services | Standard EatedRated |
Except as prescrided by the Minister of Finance
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
Supplier from | output tax used by supplier | To Langkawi Parkson | input tax used by Langkawi Parkson |
Langkawi | OS | Langkawi | OP |
PCA (goodsFrom 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 | LangkawiDA | ZP |
PCA PCA (serviceServices) | SR | LangkawiDA | TX |
