12.07.2015 Views

GST - bheuu

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Apakah <strong>GST</strong>?INPUTBahan mentahOUTPUTBarangSewaPembekalTelefonPerkhidmatan<strong>GST</strong> ke atas input= Cukai input<strong>GST</strong> ke atas output= Cukai output93Kategori pembekalan (supply)INPUTOUTPUTTuntutBerkadar standard<strong>GST</strong> (standard rated supply) 4%Tuntut<strong>GST</strong>Berkadar sifar(zero rated supply)Tuntut0% <strong>GST</strong>Tuntut<strong>GST</strong>Dikecualikan(exempt supply)<strong>GST</strong>105

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