GST Tax Code: TX-RE(6%)
This is only applicable to GST registered trader that makes both taxable and exempt supplies (or commonly known as partially exempt trader).
This refers to GST incurred that is not directly attributable to the making of taxable or exempt supplies (or commonly known as residual input tax).
Example includes operation overhead for a development of mixed property (properties comprise of residential & commercial).
GST-03 Field : 6(a) & 6(b) (Taxable only)