This GST guide is to reference with official Royal Customs recent update as at 24th May 2018.
Kindly refer to the following link: (English Version) http://gst.customs.gov.my/en/hl/SiteAssets/pdf/FAQ%20v3%20EN.pdf
: (Malay Version) http://gst.customs.gov.my/en/hl/SiteAssets/pdf/FAQ%20v3%20BM.pdf
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