Tax Trade And Customs Update: Court Of Appeal Affirms GST Exemption: No Fixed Establishment Requirement Under Section 155.

Tax Trade And Customs Update: Court Of Appeal Affirms GST Exemption: No Fixed Establishment Requirement Under Section 155. Sdn Bhd (“Taxpayer”) v Director General of Customs and Excise [Civil Appeal No. Labuan, Langkawi and Tioman) are exempted from goods and services tax (“GST”). In rejecting Customs’ interpretation, the Court held that the Exemption does not require a taxpayer to be established, or to maintain a branch or fixed establishment, in a “designated area”. Rather, the operative words in section 155 relate to the location of the act of supplying the goods and services.