What are the taxable and non-taxable services in Malaysia? (Part IV)

Taxable persons and services under the Second Schedule of the Service Tax Regulations 1975 are:
Group E1: Golf courses and golf driving ranges other than those in Groups A and E
Taxable Persons Taxable Services
Operators of private clubs having a total annual sales turnover of RM300,000 or less.

Operators of hotels with 25 rooms or less.

Operators of golf courses and gold driving ranges other than the taxable person in Groups A and E.
Provision of:
  • golf course, golf driving range or services related to golf or golf driving range.
Non-Taxable Services

Group F: Private Hospitals
Taxable Persons Taxable Services
Operators of private hospitals licensed under the Private Hospitals Act 1971 having a total sales turnover of more than RM300,000. Provision of:
  • rooms for lodging or sleeping accommodation;
  • extra beds including baby bassinets;
  • room service charges including ICU and CCU;
  • sale of food and drinks.
Non-Taxable Services
Provision of:
  • medical consultation and counselling, cord blood stem cells collection and storage and cryopreservation services;
  • blood tests, laboratory tests, x-rays and other services;
  • recovery rooms located next to operating rooms to provide care for patients recovering from anesthesia.

Service tax will be abolished on March 31, 2015 with the implementation of Goods and Services Tax (GST) on April 1, 2015.

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Knowledge Base ID :   1546
Last Reviewed :   June 27, 2014
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