sifar gst: beras, gula, tepung, minyak masak, bawang, sayur2an, daging, ikan "exampt supply": kesihatan, pendidikan swasta, pengangkutan awam, tol & rumah kediaman disebabkan tengok wayang bukanlah keperluan asas, maka entertainment tax yg dikenakan ialah 20%:
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10
Bagus |
10
Marah |
12
Terkejut |
5
Sedih |
8
Lawak |
8
Bosan |
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Patut Tak Kena Cukai | Patut Kena Cukai |
Ubat gigi, berus gigi, syampu, sabun, pencuci muka | Conditioner, serum rambut, toner, moisturizer |
Tudung saji, periuk, belanga, kuali, cawan plastik, pinggan plastik, sudu, garfu, pisau, lesung, dulang | Cawan pakai buang, pinggan pakai buang, pinggan berjenama |
Kertas, alatulis, kalendar, stapler, selotep | Sticker kaler2 |
Buku2 sekolah, buku2 rujukan, majalah2 ilmiah, suratkhabar harian/mingguan | Majalah hiburan, majalah porn, novel, suratkhabar tabloid, bacaan ringan |
Tuala wanita, tampon, kondom | Sex toys, kondom bertekstur, kondom berperisa. |
Seluar dalam, boxer, baju dalam, pakaian murah (harga bawah RM50), swimsuit, bikini. | Pakaian mahal/berjenama, g-string/thong. |
Tudung bawal | Tudung bermacam2 fesyen |
Butang baju, zip seluar, kancing | Labuci, sulam2an/renda |
Pil2 vitamin, ubat2 dan peralatan kesihatan | Ubat2 generic |
Peralatan2 sukan, bola, skipping rope, raket tenis/badminton | Kayu golf, beg golf. |
Susu, yogurt, jus, kopi, teh, artificial sweetener, minuman tambah tenaga, isotonik | Minuman soda, gula, sirap |
Radio, televisyen, smartphone, pc, laptop, speaker, printer, kamera | Tablet, smartwatch, smart TV, kamera DSLR, videocam |
Kasut murah, selipar, kasut safety, stokin, sandal | Kasut berjenama/mahal |
Blender, oven, microwave oven, peti sejuk, toaster | Dishwasher, breadmaker, icecream maker, airfryer |
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