# SST

> Sales and Service Tax — Malaysia's consumption tax framework, made up of a single-stage sales tax on goods and a service tax on prescribed services.

- Category: glossary
- Language: en
- Status: published
- Updated: 2026-07-10
- Canonical: https://negaraku.md/en/glossary/sst

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**Bahasa Malaysia:** Cukai Jualan dan Perkhidmatan · **English:** Sales and Service Tax · **中文:** 销售与服务税

SST, or Sales and Service Tax, is Malaysia's current consumption tax regime,
reintroduced in September 2018 to replace the Goods and Services Tax (GST).
It is actually two separate taxes administered together: sales tax, levied
once at the manufacturer or importer stage on taxable goods, and service tax,
levied on the provision of prescribed taxable services.

## In practice

Unlike a multi-stage GST, sales tax under SST is charged only once in the
supply chain, so it does not appear as a line item at every transaction.
Service tax, by contrast, applies to specific categories of services —
including food and beverage outlets above a revenue threshold,
telecommunications, professional services, and other prescribed categories —
and the list of taxable services and rates has been expanded over time.
Businesses providing taxable goods or services must register with the Royal
Malaysian Customs Department once their turnover crosses the threshold set
for their category, charge SST on qualifying supplies, and file periodic
returns.

## Related terms

- [e-Invoice](/en/glossary/e-invoice)

## Sources

- Royal Malaysian Customs Department — MySST — https://mysst.customs.gov.my/ (Royal Malaysian Customs Department)

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