Designated area refers to Free Ports (Langkawi, Labuan 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 to DA: Goods (Export) | Zero Rated |
| PAC to DA: Services | Standard Rated |
| DA to PCA: Goods | Standard Rated |
| DA to PCA: Services | Standard Eated |
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 (goods) | ZRE | Langkawi | ZP |
PCA (service) | SR | Langkawi | TX |
