Deemed Supply 是什么来的
Deemed Supply – Tax Code : DS
GST is chargeable on supplies of goods and services, and applicable if there is a goods or services provided with a consideration paid in return. However, there are situations where a supply has taken place even though no goods or services are provided or no consideration is paid. These are known as deemed supplies. The examples for deemed supplies include free gifts (more than RM500), disposal of business assets without consideration, and imported services.