GST Tax Code: OP(0%)
This refers to purchase of goods outside the scope of GST.
An example is purchase of goods overseas and the goods did not come into Malaysia, the purchase of a business transferred as a going concern.
For purchase of goods overseas, there may be instances where tax is imposed by a foreign jurisdiction that is similar to GST (e.g. VAT).
Nonetheless, the GST registered trader is not allowed to claim input tax for GST/ VAT incurred for such purchases.
This is because the input tax is paid to a party outside Malaysia.
GST-03 Field : N/A