Appendix D – Recommended SST Tax Codes
The following tax codes are recommended for supply and purchase.
Recommended SST Tax Codes for Supply
| SA5 |
5% |
Sales Tax - 5% |
8, 11a, 13 |
| SA10 |
10% |
Sales Tax - 10% |
8, 11b, 13 |
| GOU5 |
5% |
Goods - Own Use/Disposed - 5% Taxable |
9, 11a, 13 |
| GOU10 |
10% |
Goods - Own Use/Disposed - 10% Taxable |
9, 11b, 13 |
| SAS2-60LT |
0% |
Sales Tax - Schedule 2 - Goods RM0.60 Per Litre |
17A |
| SAS2-30LT |
0% |
Sales Tax - Schedule 2 - Goods RM0.40 Per Litre |
17A |
| SAS2-40LT |
0% |
Sales Tax - Schedule 2 - Goods RM0.30 Per Litre |
17A |
| SAS2-1LT |
0% |
Sales Tax - Schedule 2 - Goods RM0.01 Per Litre |
17A |
| SAS2-KG |
0% |
Sales Tax - Schedule 2 - Goods Per Kilogram |
17B |
| SAS2-AV |
0% |
Sales Tax - Schedule 2 - Goods Ad-Valorem |
17C |
| SAE-ESD |
0% |
Sales Tax - Exempt - Export/Special Area/Designated Area |
18a |
| SAE-A |
0% |
Sales Tax - Exempt - Schedule A |
18b1 |
| SAE-B |
0% |
Sales Tax - Exempt - Schedule B |
18b2 |
| SAE-C1 |
0% |
Sales Tax - Exempt - Schedule C - Item 1 |
18b3i |
| SAE-C2 |
0% |
Sales Tax - Exempt - Schedule C - Item 2 |
18b3i |
| SAE-C3 |
0% |
Sales Tax - Exempt - Schedule C - Item 3 |
18b3ii |
| SAE-C4 |
0% |
Sales Tax - Exempt - Schedule C - Item 4 |
18b3ii |
| SAE-C5 |
0% |
Sales Tax - Exempt - Schedule C - Item 5 |
18b3iii |
| SE6 |
6% |
Service Tax - 6% |
10, 11c, 13 |
| SOU6 |
6% |
Services - Own Use - 6% Taxable |
9, 11c, 13 |
| SE-H |
0% |
Service Tax - Group H Services |
11d |
| SEE-ESD |
0% |
Service Tax - Exempt - Export/Special Area/Designated Area |
18a |
| SEE-ETS |
0% |
Service Tax - Exempt - Exempted Taxable Services |
18c |
| SEE-B2B |
0% |
Service Tax - Exempt - Exempted B2B Services |
18c |
Recommended SST Tax Codes for Purchase
| P5-STD |
5% |
Purchases - 5% - Sales Tax Deduction |
13b |
| P10-STD |
10% |
Purchases - 10% - Sales Tax Deduction |
13b |
| PUE-C1 |
0% |
Purchases - Exempt - Schedule C - Item 1 |
19 |
| PUE-C2 |
0% |
Purchases - Exempt - Schedule C - Item 2 |
19 |
| PUE-C3 |
0% |
Purchases - Exempt - Schedule C - Item 3 |
20 |
| PUE-C4 |
0% |
Purchases - Exempt - Schedule C - Item 4 |
20 |
| PUE-C5 |
0% |
Purchases - Exempt - Schedule C - Item 5 |
21 |
| P5 |
5% |
Purchases - 5% |
Blank |
| P10 |
10% |
Purchases - 10% |
Blank |
| PSE6 |
6% |
Purchases - Services - 6% |
Blank |
| P-NA |
0% |
Purchases - Not subject to tax |
Blank |
