GST 360 – A Comprehensive Compendium

GST 360 – A Comprehensive Compendium

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This comprehensive compendium is the one-stop reference book for the newly enacted Goods and Services Tax (GST) Act in Malaysia. Divided into seven (7) succinct parts:

First Part
This book eases the reader into understanding the elementary concept and basic principles of GST with commentary written by one of the most recognized industry expert, Dr. Arjunan Subramaniam. The commentary includes explanation on basic calculation methods and formulae that helps to explain the concept of GST in a simplified manner.

Second & Third Part
These two parts provide the information that is most valuable to us, as a consumer. The list of taxable and non-taxable goods offer the consumers with information on the goods available in the market that are taxable and non-taxable. In addition, this book compiles the Frequently Asked Questions and Answers provided by the Malaysian Royal Customs Department (in English and Bahasa Malaysia) to answer questions that the general public might have with regards to GST. In raising the public?s awareness and knowledge on GST, these two parts will not only help the consumers with questions that they may have regarding GST, but also become better and smarter consumers once they are equipped with the knowledge of taxable and non-taxable goods.

Fourth - Seventh Part
With cases from Malaysia highlighting the old repealed laws namely the Services Tax Act and Sales Tax Act, GST cases from our neighbouring Singapore and the GST legislations from Malaysia and Singapore respectively, this book caters to the professionals with comprehensive study of the legal and historical development of goods and services.

Key Features
- A comprehensive handbook for GST
- The FAQs from the Malaysian Royal Customs Department provides an understanding of GST from a consumer perspective and how GST affects them on a personal level
- Understanding GST gives the basic understanding of the workings and implementation of GST and its benefits
- Basic understanding on the calculation of Input and Output tax
- Malaysian case analysis on the legal landscape pre-GST and comparative case analysis on Singapore and UK's GST landscape
- A showcase of basic formulae applicable in principles of GST

Table of Contents

Publisher's Note
Understanding GST by Dr Arjunan

Chapter 1 : A brief bird's eye view OF GST
Chapter 2 : Basic concept of goods and services tax
Chapter 3 : Accounting, assessment, exemptions
Chapter 4 : Supplies spanning change in rate or description
Chapter 5 : Input tax and output tax
Chapter 6 : Relief for secondhand goods
Chapter 7 : Agents
Chapter 8 : Special schemes
Chapter 9 : Transitional provisions
Chapter 10 : Special areas and government
Chapter 11 : Appeals
Chapter 12 : Tax avoidance provision
Chapter 13 : Collection and recovery of GST
Chapter 14 : Administration of GST

Q & A and List of Applicable Items
Malaysia and Singapore Cases
Malaysia and Singapore Legislation