Goods and services tax impacting the retailing sector

Jeyapalan Kasipillai

    Research output: Contribution to journalArticleResearchpeer-review

    Abstract

    The Goods and Services Tax (GST) was implemented in Malaysia from 1 April 2015. This article explains how GST impacts the retail sector. The retailing industry is significant as nearly 60 of persons engaged in the distributive trade in Malaysia are from this sector. The GST treatment to address the complex nature of the retail industry is presented in a detailed manner in the Royal Malaysian Customs Department Guide on Retailing that was issued on 30 December 2013. In some situations, the retail prices are pre-set by a manufacturer on sales of its products and such an item includes cigarettes sold over the counter.
    Original languageEnglish
    Pages (from-to)68 - 78
    Number of pages11
    JournalAustralian GST Journal
    Volume15
    Issue number3
    Publication statusPublished - 2015

    Cite this

    Kasipillai, Jeyapalan. / Goods and services tax impacting the retailing sector. In: Australian GST Journal. 2015 ; Vol. 15, No. 3. pp. 68 - 78.
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    Kasipillai, J 2015, 'Goods and services tax impacting the retailing sector', Australian GST Journal, vol. 15, no. 3, pp. 68 - 78.

    Goods and services tax impacting the retailing sector. / Kasipillai, Jeyapalan.

    In: Australian GST Journal, Vol. 15, No. 3, 2015, p. 68 - 78.

    Research output: Contribution to journalArticleResearchpeer-review

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    AB - The Goods and Services Tax (GST) was implemented in Malaysia from 1 April 2015. This article explains how GST impacts the retail sector. The retailing industry is significant as nearly 60 of persons engaged in the distributive trade in Malaysia are from this sector. The GST treatment to address the complex nature of the retail industry is presented in a detailed manner in the Royal Malaysian Customs Department Guide on Retailing that was issued on 30 December 2013. In some situations, the retail prices are pre-set by a manufacturer on sales of its products and such an item includes cigarettes sold over the counter.

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