There are goods and service or importation of goods may be denied to claim their credit.(S38(12) GST Act).
It is further guided based on Regulation to prescribe on the items that are excluded:
1) The supply to or importation by him of a passenger motor car;
2) The supply of goods or services relating to repair, maintenance and
3) Refurbishment of a passenger motor car;Passenger Motor Car
4) Club Subscription Fee
5) The hiring of passenger motor car
6) Any Payment or contribution towards any insurance contracts or takaful certificates
7) Any medical expenses incurred in connection with the provision of all forms
of medical treatment to any person employed by a taxable person
8) Any Family Benefits
9) Entertainment Expenses
- for further guidance on the insurance, please refer to the regulation
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