Passenger car vs commercial car
What is the difference between commercial car and passenger car? i cant find the details of the differences.
For ISUZU DMAX double cab, does it fall under commercial car category?
As i know for passenger car the tax code is BL, while commercial car is TX. Please do enlighten me if i’m wrong admin.
You need to look into the vehicle registration card. From there one could see clearly stated by the JPJ whether the vehicle is under commercial or private. There is also a category of company / private where the company purchase the car for their Management to use. For this case one must show sufficient proof that the vehicle is strictly for commercial use by using log book.
As for GST Tax Code, you are right. BL for passenger or private use car and TX for commercial vehicle.
Please read the definition of passenger car as defined in Paragraph 10 of Guide on Input Tax
To be honest, no one can fully fulfill the conditions defined in Paragraph 10 of the Guide on Input Tax.
Therefore, to avoid misunderstanding and disputes it is better to put GST Tax Code as BL (blocked items). Moreover how much can you claim back Input Tax Credit? It’s not worth to take the risk.
Some examples of clear cut commercial vehicle are forklift, tractor, lorry, bus owned by GST registrant, just to name a few.