GST Frequently Asked Questions

What is GST?

Goods and Services Tax (GST) is a consumption tax based on value-added concept. It is a multi-stage tax. The tax itself is not a cost to the intermediaries since they are able to claim back GST incurred on their business inputs. GST is imposed on goods and services at every production and distribution stage in the supply chain including importation of goods and services.


Is GST a new consumption Tax?

No, it is a tax to replace the current Sales and Service Tax (SST).


When will GST be implemented?

GST will be implemented effective from 1 April 2015.


What is the rate of GST?

The GST rate is fixed at 6% of the value of the goods and services.


Are all books subject to GST?

No. Under the guidelines by the Royal Malaysian Customs Departments, all books or reading materials are classified as zero-rated GST (0%) items.

Is the book price displayed on the UMS Online Bookstore inclusive or exclusive of GST after 1 Apr 2015?

The book price displayed on the UMS Online Bookstore is inclusive of 0% GST.


Do we need to pay GST on delivery charges?

Yes, delivery charges for West Malaysia and East Malaysia will be inclusive of 6% GST.


What is Universiti Malaysia Sabah GST Information?

GST ID No: 000977887232
Universiti Malaysia Sabah, Jabatan Bendahari,
Aras 3, Blok Utara, Bangunan Canselori,
Jln UMS,88400 Kota Kinabalu, Sabah