Goods and Services Tax Act 2014 s 4
This legislation has been repealed. Do not cite it as law in force.
s 4 Meaning of “supply”
(1) Subject to subsections (2) and (3), “supply” means all forms of supply, including supply of imported services, done for a consideration and anything which is not a supply of goods but is done for a consideration is a supply of services.
(2) Matters to be treated as a supply of goods or a supply of services shall be as specified in the First Schedule.
(3) Matters to be treated as neither a supply of goods nor a supply of services shall be as specified in the Second Schedule.
(4) The Minister may, by order published in the Gazette, amend the First Schedule and Second Schedule.
(5) Any order made under subsection (4) shall be laid before the Dewan Rakyat.
Malay text (authoritative)
Pengertian “pembekalan”
(1) Tertakluk kepada subseksyen (2) dan (3), “pembekalan” ertinya semua bentuk pembekalan, termasuk pembekalan perkhidmatan diimport, dilakukan bagi suatu balasan dan apa-apa yang bukan pembekalan barang tetapi dilakukan bagi suatu balasan ialah suatu pembekalan perkhidmatan.
(2) Perkara yang hendaklah dikira sebagai suatu pembekalan barang atau suatu pembekalan perkhidmatan adalah sebagaimana yang dinyatakan dalam Jadual Pertama.
(3) Perkara yang hendaklah dikira sebagai bukan suatu pembekalan barang mahupun suatu pembekalan perkhidmatan adalah sebagaimana yang dinyatakan dalam Jadual Kedua.
(4) Menteri boleh, melalui perintah yang disiarkan dalam Warta, meminda Jadual Pertama dan Jadual Kedua.
(5) Apa-apa perintah yang dibuat di bawah subseksyen (4) hendaklah dibentangkan di hadapan Dewan Rakyat.
Read this section in the full act → · Open Part I →
Find Act 762 on lom.agc.gov.my ↗
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).
