https://mysst.customs.gov.my/assets/document/Guide%20On%20Proposed%20Sales%20Tax%20Rates%20%20for%20Various%20Goods%20Version%202.0.pdf

なんと 132ページもある！ ( 物品販売品目 の課税/非課税 と 課税率 一覧 )

During the debate of the Sales Tax Bill 2018, Lim reiterated that:

- Only 43.5% of services would be subjected to SST, compared to 65% of services with GST

- 5,443 goods are exempted from SST, compared to 545 goods under GST

GSTに比べてSST は 課税対象範囲が狭い。

SST :

・サービス業務項目 の 43.5% が課税対象 ( GST は 65%)

・物品販売品目のうち 5443品目が非課税 (GST は 545品目)

以上 (8/31 記)