Prepared by srikant.agarwal@gmail.com Published in taxguru.

in
How to use this utility
1) This is simple utility to understand the impact of GST on effective cost for consumer
2) This utility can be used to dermine tax implication in case of manufacturer as well as trader.

3) Please give input in the sheet with name "Input". Variable cells are as below:
a) 4 Scenario to determine tax implication (i.e 100% local purchase with 100% local sale, 100% local purchase with 100%
CST sale and so on)
b) Cost of Raw material/ Input material, Input service and sale price.
c) Rate of service tax applicable in input services.

d) Rate of CENVAT on service tax available. It may be noted that for trader no CENVAT of service tax is available and in case
of manufacturer no CENVAT is available on SBC and KKC after considering own vs traded ratio.
e) Rate of proposed GST. It may range from 16 to 22%.
f) Rate of Excise Duty applicable on Raw material (for manufacturer) or Input Goods (For trader)
g) Rate of Excise Duty applicable on Finished goods would be zero "0" for trader
h) Rate of VAT on purchase of raw material / Input goods (Local Purchase)
i) Rate of VAT on sale of Finished goods (Local Sale)
j) Rate of CST on purchase of raw material (on CST purchase)
k) Rate of CST on sale of Finished goods (In case of CST Sale)

4) After giving the above input (or considering the existing input given) one can find out the effective price for end
consumer and ex-chequer amount.
5) This utility also explains the whole billing mechanism under existing tax structure as well as under proposed GST
scenario.
=IF(C5<64,"F",IF(C5<73,"D",IF(C5<85,"C",IF(C5<95,"B","A"))))

G - Goods

Select the scenario from drop down menu Cost Center Service Order
Place of Supplier GOA
Place of supply GOA

Under Current Under Proposed

tax Scenario GST Law
Effective cost to end consumer (Rs) 308.83 285.60

Additional tax to Govt at this value chain stage (Rs) 44.91 (6.30)

Input
Primary Parameters Rs / Rate
Cost of Raw material / Input Material (before Tax) 100.00
Cost of Input services (before Tax) 40.00
Sale price (before taxes) 210.00
Rate of service tax on Input Services 15.00

Rate of CENVAT available on Input Services (No CENVAT credit of

SBC for all and of KKC for manufacturer, 0% for Trader) 14.00
Rate of GST applicable 18.00
If Local sale (GST break up)
-CGST 9.00
-SGST 9.00
If CST sale (GST break up)
-IGST 18.00
Additional parameters Rate
Rate of Excise Duty applicable on Raw material / Input goods 14.00
Rate of Excise Duty applicable on Finished goods 14.00
Rate of VAT on purchase of raw material / Input (Local Purchase) 14.50
Rate of VAT on sale of Finished goods (Local Sale) 14.50
Rate of CST on purchase of raw material (CST purchase) 3.00
Rate of CST on sale of Finished goods (CST Sale) 14.50

Note:
1) In case of 100% Local purchase with 100% CST sale, Input tax Credit of VAT paid is not allowed, but allowed to be carried forward.
 G - Goods
S- Supply
14
Procurement of MRP Material - Domestic
1 1 Intra state Procurement of MRP Material - Imports
2 Inter state Domestic Purchase RM - Returns (Line Rejection)
Import Purchase RM - Returns (Line Rejection)
Sub contract
Third Party Purchase Order
Asset Purchase - With Material

STO (Plant to Plant)

Transfer Posting - Sales order stock change
Transfer Posting - Material to material transfer
Transfer Posting - Material document cancellation
Credit Note issued by Supplier
Procurement of MRP Material with down payment
Cost Center Service Order
14 2
2

2
Procurement Tax paymen IGST-Out CGST-Out SGST-Out IGST-In CGST-In SGST-In
Procurement of MRP Material - Domestic 1 18 9 9 18 9 9
Procurement of MRP Material - Imports 2 18 9 9 18 9 9
Domestic Purchase RM - Returns (Line Rejection) 3 18 9 9 18 9 9
Import Purchase RM - Returns (Line Rejection) 4 18 9 9 18 9 9
Sub contract 5 18 9 9 18 9 9
Third Party Purchase Order 6 18 9 9 18 9 9
Asset Purchase - With Material 7 18 9 9 18 9 9

STO (Plant to Plant) 8 18 9 9 18 9 9

Transfer Posting - Sales order stock change 9 18 9 9 18 9 9
Transfer Posting - Material to material transfer 10 18 9 9 18 9 9
Transfer Posting - Material document cancellation 11 18 9 9 18 9 9
Credit Note issued by Supplier 12 18 9 9 18 9 9
Procurement of MRP Material with down payment 13 18 9 9 18 9 9
Cost Center Service Order 14 18 9 9 18 9 9
Detail Calculation sheet
Cost Center Service Order

Am Rs
Particulars Current tax applicaProposed under GST
Purchase price before tax 100.00 100.00
Tax On purchase
-Excise Duty 14.00
-VAT (on Basic + ED) 16.53
-CST (on Basic + ED) 3.42
-IGST
-CGST 9.00
-SGST 9.00
Total Tax on Purchase 33.95 18.00

Services Value before Tax 40.00 40.00

Tax On Services
-Service Tax 6.00
-CGST 3.60
-SGST 3.60
Total Tax on Services 6.00 7.20

Sale Price 210.00 210.00

Charges under any statute other than GST
Amount incurred by recipient
Commission, packaging, etc.
Interest, late fee, penalty for delayed payment
Subsidies linked to price exlude Govt
Discount before or at the time of supply

Tax On Sale
-Excise duty 29.40
-VAT 34.71
-CST 34.71
-IGST 37.80
-CGST 18.90
 -SGST 18.90
Total Tax on Sale 98.83 75.60

Input Tax Credit available under

-Excise Duty (CENVAT) 14.00
-Service Tax (CENVAT) 5.60
-VAT 16.53
-CST -
-IGST (On Goods )
-CGST (On Goods + Services) 12.60
-SGST (On Goods + Services) 12.60
Total 36.13 25.20

Net tax payment by Manufacturer cum seller or Trader

-Excise Duty 9.80
-VAT -
-CST 34.71
-IGST -
-CGST -
-SGST (6.30)
Total 44.51 (6.30)

Effective cost to end consumer 308.83 285.60

Additional tax to Govt at this value chain stage 44.91 (6.30)

- In form of tax payment made by dealer 44.51 (6.30)
- In form of surrender of excise and service tax by trad - -
- In form of surrender of service tax by manufacturer 0.40 -
 1 Situation (Goods/Services) - Input B19

14 Situation
1
Tax Rate 2
3
4
5
6
14.00 7
14.50 14.50 8
3.00 3.00 9
18.00 18.00 10
9.00 9.00 11
9.00 9.00 12
13
14
40.00

15.00 =IF(C5<64,"F",IF(C5<73,"D",IF(C5<85,"C",IF(C5<95,"B","A"))))
9.00
9.00

210.00

14.00 14.00
14.50 14.50
14.50 14.50
18.00 18.00
9.00 9.00
 9.00 9.00

14.00

9.80
18.18 0

20.00
14.00 2
0.40
on (Goods/Services) - Input B19

Procurement
Procurement of MRP Material - Domestic
Procurement of MRP Material - Imports
Domestic Purchase RM - Returns (Line Rejection)
Import Purchase RM - Returns (Line Rejection)
Sub contract
Third Party Purchase Order
Asset Purchase - With Material
STO (Plant to Plant)
Transfer Posting - Sales order stock change
Transfer Posting - Material to material transfer
Transfer Posting - Material document cancellation
Credit Note issued by Supplier
Procurement of MRP Material with down payment
Cost Center Service Order

<64,"F",IF(C5<73,"D",IF(C5<85,"C",IF(C5<95,"B","A"))))
9.8
0

0
0.4
Procurement Tax payment under GST IGST-Out CGST-Out
Procurement of MRP Material - Domestic 1 37.80 18.90
Procurement of MRP Material - Imports 2 37.80 18.90
Domestic Purchase RM - Returns (Line Rejection) 3 37.80 18.90
Import Purchase RM - Returns (Line Rejection) 4 37.80 18.90
Sub contract 5 37.80 18.90
Third Party Purchase Order 6 37.80 18.90
Asset Purchase - With Material 7 37.80 18.90
STO (Plant to Plant) 8 37.80 18.90
Transfer Posting - Sales order stock change 9 37.80 18.90
Transfer Posting - Material to material transfer 10 37.80 18.90
Transfer Posting - Material document cancellation 11 37.80 18.90
Credit Note issued by Supplier 12 37.80 18.90
Procurement of MRP Material with down payment 13 37.80 18.90
Cost Center Service Order 14 37.80 18.90
SGST-Out IGST-In CGST-In SGST-In IGST-PMT CGST-PMT SGST-PMT
18.90 12.60 12.60 0 6.30 6.30
18.90 12.60 12.60 12.60 0 0
18.90 12.60 12.60 0 0 (6.30)
18.90 12.60 12.60 12.60 0 0
18.90 12.60 12.60 12.60 0 0
18.90 12.60 12.60 0 0 (6.30)
18.90 12.60 12.60 12.60 0 0
18.90 12.60 12.60 12.60 0 0
18.90 12.60 12.60 0 0 (6.30)
18.90 12.60 12.60 12.60 0 0
18.90 12.60 12.60 12.60 0 0
18.90 12.60 12.60 0 0 (6.30)
18.90 12.60 12.60 12.60 0 0
18.90 12.60 12.60 0 0 (6.30)
Under Recovery- V Under Recovery- CST
0
0 MAH 82

3.42 GUJ 11

0 M. P. 13

0 CHHATT 14

- GOA 73

0 W. B. 20

0 ORISSA 21

40.00 BIHAR 22

0 ASSAM 23

0 JHARK 25

- DEL 30

0 U. P. 31

6.00 RAJN 32

PUNJ 33

HARYA 34

J&K 35

CHAND 36

H. P. 37

UTTARL 38

T. N. 40

PONDI 41

A. P. 42

KERAL 43

KARN 44

A&N 52
Whether covered in GST and supply involved

Taxable
Supplies

ITCITC
Available
Available

Goods or services
 Use of input tax
credit: Partly for

Non-
Zero-rated Exempt Nil-rated
taxable
Supplies Supplies Supplies
Supplies

ITCITC ITC ITC

not not
Available
vailable available
available
Nil-rated
Supplies
Tax Description Tax
Type Code
GST Goods And Services Tax (Malaysia) TX

GST Goods And Services Tax (Malaysia) IM

GST Goods And Services Tax (Malaysia) IS

GST Goods And Services Tax (Malaysia) BL

GST Goods And Services Tax (Malaysia) NR

GST Goods And Services Tax (Malaysia) ZP

GST Goods And Services Tax (Malaysia) EP

GST Goods And Services Tax (Malaysia) OP

GST Goods And Services Tax (Malaysia) TX-

E43
GST Goods And Services Tax (Malaysia) TX-
N43
GST* Goods And Services Tax (Malaysia) TX- ES

GST Goods And Services Tax (Malaysia) TX-

IES
GST* Goods And Services Tax (Malaysia) TX-RE

GST Goods And Services Tax (Malaysia) TX-CG

GST Goods And Services Tax (Malaysia) GP

GST Goods And Services Tax (Malaysia) RP

GST Goods And Services Tax (Malaysia) AJP

Tax Description Tax

Type Code
GST Goods And Services Tax (Malaysia) SR
GST Goods And Services Tax (Malaysia) ZRL
GST Goods And Services Tax (Malaysia) ZDA

GST Goods And Services Tax (Malaysia) ZRE

GST Goods And Services Tax (Malaysia) ES43

GST Goods And Services Tax (Malaysia) DS

GST Goods And Services Tax (Malaysia) OS

GST Goods And Services Tax (Malaysia) ES
GST Goods And Services Tax (Malaysia) IES

GST Goods And Services Tax (Malaysia) RS

GST Goods And Services Tax (Malaysia) GS
GST Goods And Services Tax (Malaysia) AJS

Tax Description Tax

Type Code

GST Goods And Services Tax (Malaysia) SR

GST Goods And Services Tax (Malaysia) ZRL
GST Goods And Services Tax (Malaysia) ZRE

GST Goods And Services Tax (Malaysia) ES43

GST Goods And Services Tax (Malaysia) DS

GST Goods And Services Tax (Malaysia) OS

GST Goods And Services Tax (Malaysia) ES
GST Goods And Services Tax (Malaysia) RS
GST Goods And Services Tax (Malaysia) GS
GST Goods And Services Tax (Malaysia) AJS
Tax Rate

6.00%

6.00%
0.00%

6.00%

0.00%
0.00%

0.00%

0.00%

6.00%

6.00%

6.00%

6.00%

6.00%

6.00%

0.00%

0.00%

6.00%

Tax Rate

6.00%
0.00%
0.00%

0.00%

0.00%
6.00%

0.00%
0.00%
0.00%

0.00%
0.00%
6.00%

Tax Rate

6.00%
0.00%
0.00%

0.00%
6.00%

0.00%
0.00%
0.00%
0.00%
6.00%
Description

Purchases with GST incurred at 6% and directly attributable to taxable

supplies.
Import of goods with GST incurred.
Imports under special scheme with no GST incurred (e.g. Approved Trader
Scheme, ATMS Scheme).
Purchases with GST incurred but not claimable (Disallowance of Input Tax)
(e.g. medical expenses for staff).
Purchase from non GST- registered supplier with no GST incurred.
Purchase from GST- registered supplier with no GST incurred. (e.g. supplier
provides transportation of goods that qualify as international services).

Purchases exempted from GST. E.g. purchase of residential property or

financial services.
Purchase transactions which is out of the scope of GST legislation (e.g.
purchase of goods overseas).
Purchase with GST incurred directly attributable to incidental exempt
supplies.
Purchase with GST incurred directly attributable to non- incidental exempt
supplies.
Purchase with GST incurred directly attributable to non-incidental exempt
supplies (Note: Replace TX-N43)
Purchase with GST incurred directly attributable to incidental exempt
supplies (Note: Replace TX-E43)
Purchase with GST incurred that is not directly attributable to taxable or
exempt supplies.
Purchase with GST incurred for capital goods acquisition

Purchase transactions which disregarded under GST legislation (e.g.

purchase within GST group registration).
Relief Purchase under GST legislations (e.g:purchase of RON 95 petrol &
Diesel)
Any adjustment made to Input Tax e.g.: Bad Debt Relief, Debit Note & other
input tax adjustment.

Description

Standard-rated supplies with GST Charged.

Local supply of zero rated supplies.
Exportation of goods from Malaysia to Designated Area (Pulau Langkawi,
Labuan, & Pulau Tioman)
Exportation of goods or services which are subject to zero rated supplies.

Incidental Exempt supplies.

Deemed supplies (e.g. transfer or disposal of business assets without
consideration).
Out-of-scope supplies.
Exempt supplies under GST.
Incidental exempt supplies under GST legislations (Note: Replace ES43)

Relief supply under GST.

Disregarded supplies.
Any adjustment made to Output Tax e.g.: Longer period adjustment, Bad
Debt recover, outstanding invoice > 6 months& other output tax
adjustments.

Description Ref. GST-

no. 03
modul Field
syste
m GST

Standard-rated supplies with GST Charged. 1,2,3,8 5a, 5b

Local supply of zero rated supplies. 11 10
Exportation of goods or services which are subject to zero rated supplies. 12 11

Incidental Exempt supplies. 15 12

Deemed supplies (e.g. transfer or disposal of business assets without 7 5a, 5b
consideration).
Out-of-scope supplies. 17,18
Exempt supplies under GST. 15,16 12
Relief supply under GST. 13 13
Disregarded supplies. 14
Any adjustment made to Output Tax e.g.: Longer period adjustment, Bad
Debt recover, outstanding invoice > 6 months& other output tax
adjustments.
 Input Tax Input Tax Output Tax
Claim
Description Code Rate Code Rate
Standard Rated Yes

* Non GST registered supplier nil

* Imported Goods
Yes

* Block Input Tax

NO

* Deemed Supplies
Yes

* Out Of Scope

nil

* Group Company (related person) Yes

GST Adjustment
Zero Rated nil

Exempted Supply NO

* Residual Input Tax IRR

Import under special scheme

Incidental Exempt Supply

Non- Incidental Exempt Supply

Approved Toll Manufacturing Scheme
Imported Services
Relief

Flat Rare scheme

Example
Goods-Raw Materials, Machines; Utilities; Services-
Rental,Insurance, etc.

passenger car, family benefits, Club subscription fee,

Medical & PA insurance, Medical Expenses for staff,Family
Expenses, Entertainment expenses for family members and
potential clients

Disposal of business assets, private use of business assets, gift

> RM500
Federal Government and State Government such as
healthcare services provided by hospital and clinic, education
services by primary and secondary school including tertiary
education, issuance of passport by the Immigration
Department, issuance of licences and permits by the Road
Transport Department and, Asseessment rate, penalty

non business supply, supply made outside Malaysia,

Government Supply, Gift < RM 500, Sample, Token, Stamp,
Voucher
Inter-Company Purchase

Bad Debts Relief, in relation to transitional period

Agriculture, livestock,food stuff, medicines, fish

Designated Area, DA (Langkawi, Tioman, & Labuan), Oversea

Financial services, education services, childcare, health care

services, toll highway, public transportation
Mixed supply (utilitise, rental)

Approved Trade Scheme (ATS), ATMS

deposit of money, exchange of currency, provision of loans
to employees

rental of resident apartment

The Yang Di-Pertuan Agong

This scheme is to allow certain category of approved sectors (e.g. example farmers) to get some form of compensation of
the GST paid on their inputs
Tax Code Description
Supply with GST incurred at 6%

Purchase from non GST-registered supplier with no

GST incurred
GST calculated on the value includes Cost, Insurance
& freight + Custom Duty + Excise Duty (K1 & K9 form)
Purchase with GST incurred but not claimable
(Disallowance of Input Tax)

Deemed supplies (supply without consideration)

Purchase transactions which are out of scope of GST

legislation

Purchase transactions which disregarded under GST

legislation
Any adjustment made
Purchase from GST-registered supplier with no GST
incurred
Local supply of goods or services which are subject
to zero rated supplies
Exportation of goods or services which are subject to zero
rated supplies
Purchases exempted from GST

Purchase with GST incurred that is not directly

attributable to taxable or exempt supplies
Import under special scheme with no GST incurred,
Purchase with GST incurred directly attributable to
incidental exempt supplies

Purchase with GST incurred directly attributable to

non-incidental exempt supplies
 Relief of tax on acquisition on goods acquired by
Federal and State Govrnment
d sectors (e.g. example farmers) to get some form of compensation of
GST Tax Calculation
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Created by Constance Yee, last modified on 2015-Mar-31
Go to start of metadata
When doing rounding, please take note of the following:
A = price without GST
B = GST
C = price with GST
Formula
A+ B= C

Method 1:
A = round ( C * 100 / 106)
B=C-A

Method 2:
B = round ( C * 6/106)
A= C- B

Method 1 will give you more accurate figure. Method 2 will give you bigger rounding error. I know the di
For more background reading:
http://en.wikipedia.org/wiki/Significant_figures
ing error. I know the difference is subtle, but rounding a number gives you higher precision when the number of signif
en the number of significant figures are bigger. (Maths and physics in O level / SPM).
Tax Code Matrix for OneSchool, SMS and SAP

OneSchool SMS SAP Description

PURCHASES (ACQUISITIONS)

CF F CF Capital -GST-Free or
acquisition with no GST in
the price
CG 10% CG Capital GST Applicable
(Gross)
CI I CI Capital GST Input Taxed
(Gross)

CT Capital GST Applicable (Net)

IC Capital GST Input Taxed

(Net)
IP Non-Capital GST Input
Taxed (Net)
PF F PF Non-Capital GST-Free or
acquisition with no GST in
the price
PG 10% PG Non Capital GST Applicable
(Gross)
PI I PI Non Capital GST Input
Taxed (Gross)

PN F PN Non-deductible
PT entertainment
Non-Capital GST Applicable
(Net)
PZ B PZ/CZ Acquisitions out-of-scope for
GST purposes

SALES (SUPPLIES)
IS GST Input Taxed 10% (Net)

SF F SF GST-Free
SG 10% SG GST Inclusive (Gross)
SI I SI GST Input Taxed 10%
ST (Gross)
GST Applicable 10% (Net)
SX B SX Export Sales (GST-Free)
SZ B SZ Supplies out-of-scope for
GST purposes
Examples

GST has not been charged. The purchase relates to a GST-free transaction e.g. basic food
supplier not registered for GST; the supply being input taxed; a Division 81 supply; or an im
subject to GST.
GST has been charged and input tax credits are claimable. Within SAP only the use of Doc
creates a Recipient Created Tax Invoice (RCTI)
GST has been charged, however the transaction relates to making input taxed supplies and
be claimed. e.g. costs relating to input taxed tuckshops and staff rental accommodation. W
of Document Type RC creates a Recipient Created Tax Invoice (RCTI)
GST has been charged and input tax credits are claimable.

GST has been charged, however the transaction relates to making input taxed supplies and
be claimed. e.g. capital costs relating to input taxed tuckshops and staff rental accommoda
GST has been charged, however the transaction relates to making input taxed supplies and
be claimed. e.g. costs relating to input taxed tuckshops and staff rental accommodation.
GST not charged. The purchase relates to a GST-free transaction e.g. basic foods and med
not registered for GST; the supply being input taxed; a Division 81 supply; or an imported s
GST.
GST has been charged and input tax credits are claimable. Within SAP only the use of Doc
creates a Recipient Created Tax Invoice (RCTI)
GST has been charged, however the transaction relates to making input taxed supplies and
be claimed. e.g. costs relating to input taxed tuckshops and staff rental accommodation. W
of Document Type RC creates a Recipient Created Tax Invoice (RCTI)
Used for non-employee/associate component of entertainment expenses.
Acquisition of goods/services that are taxable supplies (i.e. 10% GST has been applied). In
claimable in the period in which DET holds a tax invoice.
Goods and services that are not covered by the GST legislation. e.g. salaries & wages; app
insurance excess and settlement, taxes, internal departmental transactions, internal depart
deposits, transactions between units that are in the same GST group.
GST not charged. e.g. income from renting out residential premises; input taxed tuckshop a

Sales that are listed as GST-Free in the legislation. e.g. education courses.
Sales of goods and services that are taxable supplies (i.e. 10% GST is applied)
GST not charged. e.g. income from renting out residential premises; input taxed tuckshop a
Sales of goods and services that are taxable supplies (i.e. 10% GST is applied)
GST not charged. Exports and other supplies for consumption outside Australia.
Goods and services that are not covered by the GST legislation. e.g. appropriations; donati
settlement; taxes; internal departmental journals; deposits; transactions between units that
group.
Map to BAS

G10 and G14

G10

G10 and G13

G10

G10 and G13

G11 and G13

G11 and G14

G11

G11 and G13

G11 and G15

G11

N/A
G1 and G4

G1 and G3
G1
G1 and G4
G1
G1 and G2
N/A