List of goods charged / exempt SST 2025
July 1, 2025
The list of SST items refers to goods and services subject to the Sales and Services Tax (SST) system introduced by the Government of Malaysia to replace GST.
Beginning July 1, 2025, the expansion of the SST taxation will be implemented in stages with an emphasis so as not to burden the people.
In this implementation, the government maintains tax exemptions on daily necessities such as basic food to ensure that prices remain affordable.
This article will provide a list of SST items that include and are not included in taxes, so that consumers understand and be prepared for the changes to be made.
Read also: List of basic goods that are not subject to sales tax [TERKINI]
Explanation of SST Taxation Extension Starting July 1, 2025
The basic expansion of the SST taxation which will begin on July 1, 2025 is progressive and carefully planned so as not to burden the people.
In this implementation, the government ensures that daily necessities such as basic food will not be taxed, thus guaranteeing the price of basic goods remains affordable and accessible to all groups.
This move is an initiative of the government to increase the country’s revenue without sacrificing the well -being of the people, in line with the commitment to maintain economic stability and the welfare of the community.
List of SST goods and tax rates
The following is a list of SST items and tax rates set by the government:
1. The goods are proportional to 0%
| Types of goods | Examples of goods |
|---|---|
| Goods have not been processed | Chicken Duck Beef Lamb Dutch chicken meat Keli fish / tilapia / cob Anchovy Chicken / duck / quail eggs Potato yam Tomato Cabbage Cucumber Shell Tilapia Shrimp Squid Local vegetables and fruits Rice Barley Onion Young coconut Old coconut Coffee Teh Black pepper Spice Ginger Wheat Apple Oren Mandarin lime Dates |
| Goods have been processed | Wheat flour / rice flour / sago flour Rice Corn seeds Sardines in cans Fresh milk Oat Wheat Sugar Garam White bread Pasta Verte Noodles immediately Milk (Milo, Vico, Nestum) Cooking oil |
| Other items | Medication and medical devices Book/newspaper Livestock Basic building materials (cement, stone, sand) Steel and poison Agricultural & Livestock machinery |
2. The goods are proportional to 5%
| Types of goods | Examples of goods |
|---|---|
| Examples of goods remain at a rate of 5% | Abalone and lobster Quinoa Cheese A fruit jam Smartphone |
| Examples of items raised to 5% rate | Machinery King crab Salmon & Kod Truffle mushrooms Strawberry import Essential oil Silk |
3. The goods are proportional to 10%
| Types of goods | Examples of goods |
|---|---|
| Examples of goods remain at a rate of 10% | Caviar Yu fish fins Alcoholic beverages Cigarettes and cerut Leather |
| Examples of items raised to a rate of 10% | Antique hand paintings The rest of the tungsten scrap A racing bike |
Also Read: Bank Service List is subject to 8% SST tax starting July 1, 2025
List of Sales & Services Tax Orders
1. Sales Tax Order (goods exempt from tax) (Amendment) 2025
2. Sales Tax Order (Tax Rate) (Amendment) 2025
3. Service Tax Order (Exempted person from tax payment) (Amendment) 2025
4. Service Tax Order (Tax Rate) (Amendment) 2025
FAQ (FAQ) SST 2025
The new sales tax rate changes effective July 1, 2025.
A list of goods involved in a tax rate change
Sales are as follows:
i. 5% and specific rates can be referred under order
Sales Tax (Tax Rate) 2025
ii. Excluded goods can be referred under the order
Sales Tax (goods exempt from tax) 2025. If the goods are not in both orders above, then the item is proportional to 10%. Both
This command can be referred to the link
According to Section 3, the Sales Tax Act 2018 The purpose of manufacturing is the manual or mechanical conversion of organic or inorganic materials into a new product by changing the size, shape, composition, properties or quality of the materials and includes the installation of parts into a machine or other product, but does not include the installation of machinery or equipment for construction purposes. For further questions, the company may refer to the state tax division in the state.
Yes, your company must be registered under Section 13 of the Sales Tax Act 2018 if the total sales value of taxable goods exceeds the threshold of RM 500,000 within 12 months.
Registration can be made online through the MySST system. The registered person will receive the registered registration via the registered email.
Voluntary registration is allowed under section 14, Sales Tax Act 2018 if you manufacture taxable goods and do not reach the threshold value of RM500,000.00.
You can get the tariff code confirmation from the technical service division in the nearby state.
After receiving the tariff code confirmation, you may refer the sales tax rate by sales tax order (tax rate) 2025 and the sales tax order (tax exempt goods) 2025. The new sales tax rate can be referred under the Sales Tax Order (Tax Rate) 2025 in the MYSST portal. If the tariff code of the goods is not in the above order, the sales tax rate for the goods is 10%. For any further questions, you may refer to the Domestic Tax Division of the State.
Yes, the imported goods are subject to the new sales tax rate when the goods are released from customs control by the rights of customs officers. Importation of goods into Malaysia should be included in Customs Form No.1 (K1). For taxable goods, the sales tax involved is paid using Form K1.
As a registered manufacturer, you are eligible to buy raw materials, components, packaging and packing materials, manufacturing aids and tax -free cleaning equipment. You may apply for sales tax exemption under the Sales Tax Order (person exempted from tax payment) 2018 and subject to the conditions set forth under the details and in the order. Application for sales tax exemption certificates can be made online in the portal. The Sales Tax Exemption Certificate Application Manual can be referred through AboutExemption
Your Company must be registered as a registered manufacturer under section 13 or 14, the Sales Tax Act 2018 to impose a sales tax on the goods manufactured at a new rate from the date
Further information is subject to SST
To get the latest information on this year’s SST implementation, you can refer from time to time the Ministry of Finance’s official site:
Or, you can also contact the Customs Call Center (CCC) online: 1300 888 500 or email to [email protected]
Gaming
Berita Olahraga
News
Berita Terkini
Berita Terbaru
Berita Teknologi
Seputar Teknologi
Drama Korea
Resep Masakan
Pendidikan
Berita Terbaru
Berita Terbaru
Berita Terbaru
Lifestyle