GST Relief Order

Section 56 GSTA - Power of Minister to Grant Relief

• 1st schedule - Relief from payment GST (29 items)
  - YDPA, Sultan, Federal or State Govt, Public and Private Higher Educational Institution, Private educational Institution, Private Charitable Entity for Diable, etc

• 2nd schedule - Releif from Charging GST (4 item)
  - Fund raising event, supply of land to the Govt/local Authority in compliance of requirement for public amenities or utilities for no consideration, goods supplied at Duty Free Shop, goods or services supplied within JDA (Joint Development Area)

• Relief from payment GST on imported goods - goods listed in the GST Zero Rated Supply Order 2014