B. Scope of the taxes
GST is to be charged and levied on:
• Any supply of goods and services in Malaysia, including supply
of imported services and anything treated as a supply under the
GST Act
• Any importation of goods into Malaysia
C. Who is liable
Taxable persons (i.e., any person who is or is liable to be regis-
tered under this Act) are businesses or individuals who perform
M
ALAYSIA
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taxable supplies of goods or services in the course of business in
Malaysia