Supply of Cooking Oil in the Market in Malaysia by orz58528

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									                    Proposed list of zero rated supplies



No.          Category                                 Descriptions

1.    Foodstuff
      a. Rice and paddy           – all types of rice and paddy including glutinous
                                    rice, brown rice and broken rice
      b. Sugar                    – refined white sugar such as cane sugar and
                                    chemically pure sugar excluding castor sugar
                                    and icing sugar
      c. Flour                    – wheat flour, rice flour, glutinous flour, attar flour,
                                    tapioca flour and sago flour excluding corn
                                    flour and the like
      d. Cooking oil              – all types of cooking oil of palm oil based,
                                    coconut oil, ground nut oil excluding sun flower
                                    oil, corn oil, sesame oil, olive oil and linseed oil)
      e. Salt                     – table salt including rock salt in any form
      f. Vegetables and           – all types of vegetables (fresh or chilled) such as
         tubers                     potatoes, tomatoes, onions, shallots, garlic,
                                    carrots, cucumbers, beans and including yam,
                                    tapioca, sweet potatoes, sweet corn, lentis and
                                    dhall
      g. Spices                   – including peppers, nutmeg, cloves, gingers,
                                    tumeric, curry powder and etc.

2.    Live animals, meats         – Live bovine animals of cows and buffaloes
      and offal (fresh, chilled   – Swine
      or frozen)
                                  – sheep and goat
                                  – chicken and duck


3.    Fish and fillets (fresh,    – all types of live fish excluding ornamental fish
      chilled or frozen)            and fish for bait
                                  – processed meat of fish (fresh, salted, dried or
                                    frozen) excluding shark’s fins




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No.           Category                           Descriptions

4.    Crustaceans             – including lobsters, crabs, shrimps and prawns
                                (live, fresh, frozen, dried, salted or in brine)


5.    Molluscs                – including oysters, scallops, cuttlefish, squid,
                                octopus, snails and cockles (live, fresh, frozen,
                                dried, salted or in brine)


6.    Birds’ egg              – chicken and duck (fresh and salted)


7.    Other                   – day old chicks, calves, piglets and fish fries but
                                exclude vegetable seeds


8.    Exports of all goods    – any goods exported out via ports and airports to
                                other country outside Malaysia


9.    Deemed export           – any goods supplied from PCA to designated
                                area (Free Ports of Labuan, Langkawi and
                                Tioman as well as FCZ located outside ports
                                and airports)
                              – goods purchased by foreigners but supply
                                locally under the Approved Contract
                                Manufacturer Scheme

10.   Ship stores             – any goods for use as stores on a voyage or
                                flight
                              – any goods for use as ship spares or
                                merchandise to be consumed during the
                                voyage or flight

11.   Supply of electricity   Supply of electricity to domestic consumers for the
                              first 200 KWH

12.   Supply of water         Supply of water to domestic consumers for the
                              first 35 cubic meters excluding distilled water, de-
                              ionised water, oxygenised water and mineral
                              water




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No.          Category                            Descriptions

13.   Supply made under the    – goods supply from local market to ACMS
      Approved Contract          participants
      Manufacturer Scheme

14.   Export of services       – services performed outside Malaysia
                               – services supplied directly in connection with
                                 land or any improvement thereto situated
                                 outside Malaysia
                               – services supplied directly in connection with
                                 goods for export
                               – services supplied directly in connection with
                                 goods belong to a person outside Malaysia
                               – services of repair to foreign going vehicles and
                                 vessels performed in the FCZ

15.   International            – transportation of passengers by ship or flight
      transportation and         (outbound and inbound including the domestic
      ancillary services         leg)
                               – transportation of freight by ship or flight
                                 (outbound and inbound including domestic leg)
                               – ancillary services (including loading, unloading
                                 and handling), insurance and freight forwarding


16.   Services supplied from   – goods transported to and services provided to
      PCA to Designated          Designated Area
      Area

17.   Port and airport         – services provided at ports and airports including
      services                   pilotage, towage, surveying classification, ship
                                 repair and maintenance, broking and
                                 management services for all ships and aircraft

18.   Telecommunication        – telecommunication services provided by local
      services                   provider to a place outside Malaysia
                               – international roaming services (outbound and
                                 inbound services)




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No.           Category                             Descriptions

19.   Services provided by        – services made by the TRS refund agent
      TRS Refund Agent

20.   Services provided by – supplies of facilities made by the trade union,
      the clubs, associations professional association or similar organization
      and union               for the benefit of their members



  Note: - Basis for zero-rating

             For the benefit of the poor - essential food items is zero-rated.
             Consumed by lower income group especially food products such as
              rice, sugar, wheat flour, cooking oil (palm oil based) and etc.
             To enhance market competitiveness and to reduce the cost of
              doing business.
             To retain tax free status in designated area such as Labuan,
              Langkawi and Tioman.
             To boost the tourism industry.
             To relieve supplies made by the trade union, professional
              association or similar organization for the benefit of their members.
             To lower the inflationary effect.
             To stimulate economic growth.




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