Tax

Code

GST Malaysia
GST Tax Code List

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GST TAX CODE for

PURCHASE
Tax
Code
TX

How to use GST Tax code for GST accounting entry

Purchase from GST Registered suppliers charging GST

at 6%.
IM
Import of goods (not service) with no scheme. Pay GST
on import and claimable as input tax.
IS
Imports under special scheme with no GST incurred
(e.g. Approved Trader Scheme, Warehousing Scheme,
ATMS Scheme).
BL
Blocked e.g. medical expenses, director car, medical and pa
insurance premium, entertainment to non-existing customers.
NR
Purchase from non GST-registered supplier with no
GST incurred.
ZP
Purchase with no GST incurred. (e.g. supplier provides
transportation of goods that qualify as international
services, import of zero-rated supply).
EP
Purchases exempted from GST. (e.g. purchase or
rental payment of residential property, taxi)
OP
Purchase transactions which is out of the scope of
GST legislation (e.g. purchase of goods overseas).
TX-E43 Purchase with GST incurred directly attributable to
incidental exempt supplies.
TX-N43 Purchase with GST incurred directly attributable to
non-incidental exempt supplies.
TX-RE Purchase with GST incurred that is not directly attributable
to taxable or exempt supplies.
GP
Purchase transactions which disregarded under GST
legislation (e.g. purchase within GST group registration).
Any adjustment made to Input Tax e.g.: Bad Debt Relief &
AJP
other input tax adjustment.

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GST TAX CODE for SALE

Tax
Code
SR
ZRL
ZRE
ES43
DS
OS
ES
RS
GS
AJS

How to use GST Tax code for GST accounting entry

Standard-rated supplies with GST Charged.
Local supply of goods or services which are subject to
zero rated supplies.
Exportation of goods or services which are subject to
zero rated supplies.
Incidental Exempt supplies.
Deemed supplies (e.g. transfer or disposal of business
assets without consideration).
Out-ofscope
Exempt supplies under GST.
Relief supply under GST.
Disregarded supplies.
Any adjustment made to Output Tax e.g: Longer period
adjustment, Bad Debt recover, outstanding invoice more
than 6 months and other output tax adjustments.

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