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 registered under this Act) are businesses or individuals who perform
taxable supplies of goods or services in the course of business in
Malaysia