
More items exempted under SST than GST
According to the Finance Ministry, a total of 1,826 items are exempted under the SST, compared to 607 goods under the GST before it was abolished in 2018.
The ministry said the main exempted items cover basic necessities such as food ingredients, medicine and reading material.
'The SST also excludes livestock and pet food, basic construction materials, fertilisers, pesticides, as well as agricultural and livestock machinery,' it said in a written reply.
The ministry added that the SST is levied on 70% of services in the economy, compared to 76% under the GST, based on the Malaysia Standard Industrial Classification Codes.
'The government remains committed and careful in widening the scope of SST. This will be done in a targeted and progressive manner, taking into account its impact on the cost of living,' it added.
It said the broader exemptions and lower scope of services under the SST reflect the government's sincerity in safeguarding public well-being while ensuring stronger fiscal sustainability in line with the Madani economic framework.
The ministry was responding to Yuneswaran Ramaraj (PH-Segamat), who asked about the number of items exempted under the SST compared to the GST.
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