Deemed Supply

First schedule specifies matters to be treated as a supply of goods:
-Supply made whether or not for a consideration - treated as supplies for GST purpose:

• The person who carrying on a business is entitled for a credit under section 38
  - Disposal or transfer of business assets so that no longer part of business assets
  - Goods for business put for private used
  - Goods for business use for non business activity
  - Goods for business sold in satisfaction of a debt

• Change of use of such goods which results in the goods being excluded from any credit under subsection
  - test drive car change to salesman car

• Goods owns/dispose when ceases to be taxable person deemed as supply unless
  - no credit has been claim on the goods
  - not acquired through TOGC or
  - goods were purchased from a non taxable person
  - business carried on by a personal representative as a taxable person

• Gift more than RM 500

GST DG's Decisions