AutoCount SST
Chapter 1: What is SST & Kastam Website Login
1.1 Understanding Sales & Service Tax (SST)
| Feature | Sales Tax | Service Tax |
| What? | Single-stage tax on manufactured or imported goods Malaysia | Tax on specific by registered persons in Malaysia. |
| Accounting Basis | Tax is recorded upon sale or disposal | Tax is recorded upon payment; taxpayers may choose the invoice date instead |
| When Tax is Due? | Due when taxable goods are sold or first used | Due upon payment; if unpaid after 12 months, becomes due the following day |
1.2 Service Tax Groups (SST)
| Group | Description | Threshold (RM) | Tax Rate (%) | |
| A | Hotel & Accommodation
| 住宿 | 500, 000 | 8% |
| B | Food & Beverages
| 食品与材料
| 1, 500, 000 | 6% |
| C | Night Clubs, Health & Wellness
| 夜总会、保健与养生
| 500, 000 | 8% |
| D | Private Clubs
| 私人会所
| 500, 000 | 8% |
| E | Golf Club & Golf Driving Range | 高尔夫球俱乐部与练习场 | 500, 000 | 8% |
| F | Betting & Gaming
| 博彩与游戏
| 500, 000 | 8% |
| H | Financial Services
| 金融服务
| 1, 000, 000 | 8% |
| I | Other Service Providers
| 其他服务提供商
| 500, 000 | 8% |
| J | Logistics
| 物流
| 500, 000 | 6% |
| K | Leasing & Rental Services
| 租凭服务
| 1, 000, 000 | 8% |
| L | Construction Works Services | 建筑工程服务 | 1, 500, 000 | 6% |
| M | Private Education Services (for international students only) | 私立教育服务（仅限国际学生） | RM 60, 000 Yearly Tuition Fees for Non Malaysian | 6% |
1.3 New Service Tax Code
| Tax Code | Description | Purpose & Usage | SST-02 Section |
| ESVB2B6 | Exempted Service Tax – B2B (6%) | Registered individuals receiving taxable services in the same category incur an 6% tax rate | 18)c)1) |
| ESVB2B8 | Exempted Service Tax – B2B (8%) | Registered individuals receiving taxable services in the same category incur an 8% tax rate | 18)c)1) |
| ESVGR6 | Exempted Service Tax – Group Relief (6%) | Exempt services from specific group at 6% | 18)c)2) |
| ESVGR8 | Exempted Service Tax – Group Relief (8%) | Exempt services from specific group at 8% | 18)c)2) |
| ESV6 | Exempted Service Tax (6%) | Services exempt from 6% Service Tax under Ministerial Order or general tax exemption schedule | 18)c)3) |
| ESV8 | Exempted Service Tax (8%) | Services exempt from 8% Service Tax under Ministerial Order or general tax exemption schedule | 18)c)3) |
| NTS | Non-Taxable Services | Services & incomes exempt from Service Tax Act 2018, including rentals & exports | 18)d) |
1.4 SST Official Website
New Registration: https://sst01.customs.gov.my/account/register-license/2
Submit SST: https://sst03.customs.gov.my/CJPSystem/frmLogin.aspx
Registration Status: https://sst01.customs.gov.my/account/inquiry
You can search by SST Registration No. / BRN No. / Name of Business / GST Registration No.
Rental Exemption: https://mypmk.customs.gov.my/
