- RMCD issued Public Ruling 3/2024 to clarify “used directly” in Sales Tax Order 2018
- Ruling came into effect on June 1, 2024
- Clarifies that “used directly” includes goods exempted from tax used in manufacturing, packaging, MRO activities, etc.
- Goods must be on premise of exempted person, undergo transformation, or be used for handling/transportation during process
- More details available in Malay language only
Source: assets.kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
