In a recent decision (25 August 2022), the High Court of Malaya quashed a Bill of Demand (“BOD”) issued by the RMCD to Petronas Nasional Berhad (“Petronas”) for GST of around RM 14.8 million. The BOD had been issued by the RMCD for Petronas’ alleged incorrect zero-rating of its supply of goods that were exported, under section 17(1)(b) Goods and Services Tax Act 2014 (“GST Act”).
Source: Deloitte
