Malaysia GST - Retailer Samples

Samples - Do you need to pay for GST?

#GST19

6 Promotion Items:

i)   Discounts 

ii)  Samples

iii) Purchase with Purchase

iv) Tie-In Goods

v)  Gifts

vi) Monetary Vouchers

If your business required you to provide product sample to your customers to try or for any reasons then all the sample products are not subject to GST but it has to comply with the following conditions:

(a) the samples must be stamped with the words "Sample only. Not for sale";
(b) the samples must be easily distinguishable from the commercial products;
(c) neither the supplier nor the retailer charges GST on samples;
(d) the samples are given for business promotion;
(e) the samples remain the property of the supplier until they are given to customers; and
(f) the balanced samples are to be returned to the supplier.

However, if the retailer sells the commercial samples, he must charge GST on the commercial samples and account the output tax.

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