Is my service taxable under SST?

Service Provider Taxable Services Threshold
Accommodation: hotel, inns, lodging house, service apartment, homestay and any other similar establishment. All services including sale of food, drinks and tobacco products RM 500,000
1. Operator of restaurant, bar, snack bar, canteen, coffee house or any place which provides food and drinks
•eat-in or take-away
•Exclude canteen in an educational institution or operated by a religious institution or body.
3. Food court operator
All services including prepared or served food or drinks; and sale of tobacco products, alcoholic and non-alcoholic beverages RM 1,500,000
1.Night club, dance hall, cabaret
2.First, second or third class public house or first or second class beer house
3.Health or wellness center
4.Massage parlor or similar places
All services including sale of food, drinks and tobacco products RM 500,000
Private club All services including sale of food, drinks and tobacco products RM 500,000
Golf club and driving range All services including sale of food, drinks and tobacco products RM 500,000
Private hospital (on ward and food charges only) Not taxable service Not taxable service
Insurer or takaful operator 1.General insurance or takaful B2B and general insurance or takaful B2C excluding medical
2.Excludes
a.Insuring or takaful coverage of risks relating to the transport of passengers or goods outside Malaysia
b.Insuring or takaful coverage of risks incurred on granting credit relating to the export of goods, services or investments outside Malaysia
c.Insurance contract or takafu I certificate to cover risks outside Malaysia
RM 500,000
Telecommunication and paid television service provider 1.Telecommunication and related services excluding provisions of services to another Telco provider
2.Paid television broadcasting services
RM 500,000
Customs agent Services of clearing goods from customs control No Threshold
Advocates, solicitors and syarie lawyers Legal services and other charges in connection to such services RM 500,000
Public accountant Accounting, auditing, book keeping, consultancy or other professional services and other charges in connection to such services RM 500,000
Surveyors including registered valuers,
appraisers or estate agents
such services
Surveying services including valuation, appraisal, estate agency or professional consultancy services and other charges in connection to s RM 500,000
Professional engineer Engineering consultancy or other professional services and other charges in connection to such services RM 500,000
Architect Architectural services including professional consultancy services and other charges in connection to such services RM 500,000
Management services excluding such services provided by:
1.The developer, joint management body or management corporation to the owners of a building held under a strata title; or
2.asset and fund managers
Management services and other charges in connection to the provision of management services including project management or project coordination RM 500,000
Consultancy services excluding research and development companies Professional consultancy services and other charges in connection to such services excluding:
1.Consultancy services relating to medical and surgical treatment provided by private clinics or specialist clinics; or
2.Consultancy services in connection with goods or land outside Malaysia or were the subject matter relates to a country outside Malaysia
RM 500,000
Employment agency Employment services excluding:
1.Secondment of employees or supplying employees to work for another person for a period of time; or
2.Employment outside Malaysia
RM 500,000
Private agency Provision of guards or the protection or security of person, property or business excluding such services to guard or protect the above which is situated outside Malaysia RM 500,000
Parking operator Provision of parking spaces for motor vehicles where parking charges are imposed RM 500,000
Operator of motor vehicle service or repair centre or provider of motor vehicle service or repair Provision of general servicing, engine repairs and tuning, changing adjusting and fixing of parts, wheel balancing, wheel alignment or body repairs including knocking. welding or repainting of motor vehicles. RM 500,000
Courier service operator Courier delivery services for documents or parcels not exceeding 30 kilograms each excluding such services for documents or parcels:
i.from a place outside Malaysia to a place outside Malaysia;
ii.from a place within Malaysia to a place outside Malaysia; or
iii.from a place outside Malaysia to a place within Malaysia and includes the provision of courier delivery services within Malaysia that forms parts of the service referred to in subparagraphs (ii) and (iii) where the service is provided by the same person
RM 500,000
Hire-and-drive passenger motor vehicle and hire-passenger motor vehicle licensed by Land Public Transport
Corn mission, Corn rn erc ia I Vehicles Licensing Board Act 1987 and Tourism Vehicles Licensing Act 1999
Provision of hire-and-drive or hire-passenger motor vehicle services
including hire of passenger motor vehicle with or without chauffeur
PM 500,000
Veterinary Not taxable service Not taxable service
Advertising Provisions of all advertising services excluding provision of such services for promotion outside Malaysia RM 500,000
Credit card or charge card services provider regulated by Bank Negara Malaysia Provision of credit card or charge card services through the issuance of a principal credit card, principal charge card, supplementary credit card or supplementary charge card, whether or not annual
subscription or fee is imposed excluding fuel card and charge card in a closed community e.g. education institution or a sports club by its students or members
No Threshold
Betting and gaming provider involving bettings, sweepstakes, lotteries, gaming machines or games of chance. 1.Betting and gaming services involving bettings, sweepstakes, lotteries, gaming machines or games of chance.
2.Conducting tournaments involving bettings, sweepstakes, lotteries, gaming machines or games of chance.
3.Conducting or allowing the conduct of a card game or any other game by the casino operator.
RM 500,000
Transmission and distribution of electricity provider Provision of electricity to any domestic consumer excluding for the first 600 kWh for a minimum period of twenty-eight days per billing cycle consumed by that consumer RM 500,000
Airline operator licensed under section 35 of Malaysian Aviation Commission Act
2015 [Act 771] or air service permit under section 36 of Malaysian Aviation Commission Act 2015
Domestic passenger air transport service and all services in connection with such services excluding the air transport route as specified under the Rural Air Services Agreement RM 500,000
Information technology (IT] services provider All types of 1T services excluding:
1.Sale of goods in connection with the provision of IT services;
2.IT services in connection with goods or land outside Malaysia or where the subject matter relates to a country outside Malaysia.
RM 500,000