GST on Car Repair Worshop

Dear friends,

need your advise

1) anyone of you has customs guideline in this industry, need your help to share. have been trying hard in googling but not found.

2) we are providing our services to change the car accessories and repair the private MV/ lorry / van for our customers.
i ) are these subjected to 6% GST for the spare parts and labour fee?
I am afraid some of the supplies are exempted. after reading the guide from customs…
example: Car Battery, engine oil, semi oil, etc…

i read this

http://gst.customs.gov.my/en/rg/SiteAssets/industry_guides_pdf/GST%20GUIDE%20ON%20SUPPLY%20Final%20Draft%202013%20050613%20G5%20PARA%20Treatment.pdf

from the example given

“Example 3:
A car repair workshop supplies both repair services and car batteries to its
customers. When it charges a customer for supply of repair services and a car
battery at a single inclusive price, it is making a mixed supply. ”

why did customs say our industry is MIXED SUPPLY?  as I know, mixed supply mean SR+ES. Really need you all to share your experience on this. Thank you.

3) some of my suppliers still issue us the handwritten invoice. can I claim? as I know, customs mentioned all gst registered entity should issue pre-printed tax invoice. but I am not sure for this spare part industry.

Thank you. 🙂

Asked on April 15, 2018 2018-04-15 18:07:36 Business (商家)
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1 Answer(s)

You have to follow the GST Officer says. They are the law-maker. The GST Officer is correct, your company is a mixed supplier.

As for handwritten tax invoice, a GST registered person is not allowed to issue any handwritten tax invoices beginning 1st October 2015. The registered person excluding ‘retailers’ must use a computer generated invoice or pre-printed invoice which is GST compliant.

If you do not have a full tax invoice then you cannot claim input tax credit.

Answered on April 16, 2018. 2018-04-16 03:08:41
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