GST Treatment for Designated Area (DA)

Note:

(a) PCA refers to Malaysia other than DA.

(b) DA refers to Labuan, Langkawi and Tioman.

Supply	GST Treatment
DA to DA: Goods and services	No GST Chargeable
Within the DA: Goods and services	No GST Chargeable
World to DA: Goods and services (Import)	No GST Chargeable
DA to World: Goods and services (Export)	Zero Rated
PCA to DA: Goods (Export)	Zero Rated
PCA to DA: Services	Standard Rated
DA to PCA: Goods (Import)	Standard Rated
DA to PCA: Services	Standard Rated

Except as prescrided by the Minister of Finance

GST charged on:-
- supply of petrol, diesel and liquefied petroleum gas to or within or between the designated areas or the importation of such goods into the designated areas
- freight services supplied between designated areas
- telecommunication services supplied within or between designated areas
- importation of cement, marble or rubber into Langkawi (to Labuan and Tioman: No GST)
- supply of motor vehicle to or within, or the importation of motor vehicles into Tioman

Tax codes

From Supplier at	Output Tax used by Supplier	To Customer at	Input Tax used by Customer
DA (Goods and Services)	OS / RS	DA	OP
PCA (Goods)	ZRE	DA	ZP
PCA (Services)	SR	DA	TX