SST TAX ( Malaysia ) Practical / Implementation eTraining

Introduction to SST in Malaysia

What is SST (Sales and Service Tax)?

SST is a consumption tax system reintroduced in Malaysia in 2018, replacing the previous GST (Goods and Services Tax). SST consists of two main components:

• Sales Tax: Imposed on manufacturers or importers when selling goods. The standard rate is 5% or 10%, with specific rates for certain products.

• Service Tax: Charged on selected service providers (e.g., restaurants, hotels, professional services), typically at a rate of 6%.