On September 1, 2019, the Royal Malaysian Customs Department issued an update to the Sales and Service Tax (SST) Policy on the implementation of four services, which was previously postponed.
Effective September 1, 2019, the following services are no longer prescribed as a taxable service under the first schedule of the service tax regulations 2018:
- Logistics Management Services;
- Tourism Management Services;
- Amusement Park Services;
- Cleaning Services operated via Coin Operated Laundry Machine (COLM).
For the period from January 1, 2019, until August 31, 2019, these services are exempted from service tax under Section 34 (3) of the Service Tax Act 2018.
Service Tax Policy No 1/2019 can be found here: