KINIGUIDE | GST vs SST: Is one better than the other?
Published: Jun 21, 2025 10:08 AM | Updated: Jun 22, 2025 9:28 AM
KINIGUIDE | There is an ongoing national conversation in Malaysia about consumption taxes, balancing the legacy of the goods and services tax (GST) with the phased return and expansion of the sales and services tax (SST).
Let’s scrutinise both tax systems.
What is GST?
Enacted under the Goods and Services Tax Act 2014, Malaysia implemented GST at a standard rate of six percent starting April 1, 2015.
The tax is applied at every stage of the supply chain, from production to sale, with businesses able to claim credits for the GST paid on their inputs.
In this Kiniguide, we dissect argument on which tax system is better.
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