Malaysia GST - Retailer Tie-In Goods

Tie-In Good

#GST21

6 Promotion Items:

i)   Discounts 

ii)  Samples

iii) Purchase with Purchase

iv) Tie-In Goods

v)  Gifts

vi) Monetary Vouchers

Beli nasi lemak (RM5.00) dapat air minuman percuma

Note: nasi lemak is principal goods and air minuman (drink) is tie-in goods 

atau

Beli berus gigi (RM8.00) dapat ubat gigi 

Note: berus gigi is principal goods and ubat gigi is tie-in goods

How do you account your GST?

2 scenarios can take place:

Scenario 1: If both tie-in goods and the principal goods are standard rate (6%)

Price (inclusive of GST) of Principal Goods Item = RM100

6% of GST                                                              = RM100 X 6/106

Scenario 2: 

If the ‘tie-in goods’ is standard-rated and the principal goods is zero-rated. 

Principal goods is Zero Rated e.g. rice = RM30.00

Note: Tie-in goods is Standard Rate

GST                                                       = RM0.00 *

* Since the principal good is a zero rated supply, GST is not chargeable on the supply.

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CUKAI BARANG DAN PERKHIDMATAN (lebih dikenali sebagai GST)