WARTA KERAJAAN PERSEKUTUAN - Customs

1 27 Mac 2015 27 March 2015 (A) 58 WARTA KERAJAAN PERSEKUTUAN FEDERAL GOVERNMENT GAZETTE PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN BERKADAR SIFAR) (PINDAAN) 2015 GOODS AND SERVICES TAX (ZERO-RATED SUPPLY) (AMENDMENT) ORDER 2015 DISIARKAN OLEH/ PUBLISHED BY JABATAN PEGUAM NEGARA/ ATTORNEY GENERAL S CHAMBERS (A) 58 2 AKTA CUKAI BARANG DAN PERKHIDMATAN 2014 PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN BERKADAR SIFAR) (PINDAAN) 2015 PADA menjalankan kuasa yang diberikan oleh seksyen 17 Akta Cukai Barang dan Perkhidmatan 2014 [Akta 762], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa 1.

2 (1) Perintah ini bolehlah dinamakan Perintah Cukai Barang dan Perkhidmatan (Pembekalan Berkadar Sifar) (Pindaan) 2015. (2) Perintah ini mula berkuat kuasa pada 30 Mac 2015. Pindaan Jadual Pertama 2. Perintah Cukai Barang dan Perkhidmatan (Pembekalan Berkadar Sifar) 2014 [ (A) 272/2014], yang disebut Perintah ibu dalam Perintah ini, dipinda dalam Jadual Pertama (a) dalam subbutiran 6(1), dengan memasukkan selepas perkataan Akta Industri Perkhidmatan Air 2006 [Akta 655] perkataan atau Ordinan Air 1994 [Sarawak Bab 13] ; (b) dalam butiran 8 dalam teks bahasa kebangsaan, dengan memotong selepas perkataan seseorang perkataan yang.

3 Dan (c) dengan menggantikan Lampiran dengan Lampiran yang berikut: LAMPIRAN/APPENDIX TARIFF CODE DESCRIPTION Live bovine animals. - Cattle: (A) 58 3 TARIFF CODE DESCRIPTION 000 - - Pure-bred breeding animals: - - Other: - - - For slaughter: 110 - - - - Oxen 190 - - - - Other - - - Other: 910 - - - - Oxen 990 - - - Other 000 100 900 100 910 990 - Buffalo: - - Pure-bred breeding animals - - Other: - - - For slaughter - - - Other - Other: - - Pure-bred breeding animals - - Other: - - - For slaughter - - - Other Live swine.

4 000 - Pure-bred breeding animals - Others: 000 000 - - Weighing less than 50kg - - Weighing 50kg or more Live sheep and goats. 000 - Sheep 000 - Goats Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. - Weighing not more than 185g: - - Fowls of the species Gallus domesticus: 100 900 - - - Breeding fowls - - - Other - - Ducks: 100 - - - Breeding ducklings 900 - - Fowls of the species Gallus domesticus: - - - Weighing not more than 2kg: 110 - - - - Breeding fowls 190 - - - - Other 900 - - - Other (A) 58 4 TARIFF CODE DESCRIPTION - - Other: 100 - - - Ducks Meat of bovine animals, fresh or chilled.

5 000 000 000 - Carcasses and half-carcasses - Other cuts with bone in - Boneless Meat of bovine animals, frozen. 000 000 000 - Carcasses and half-carcasses - Other cuts with bone in - Boneless Meat of swine, fresh, chilled or frozen. - Fresh or chilled: 000 000 000 - - Carcasses and half-carcasses - - Hams, shoulders and cuts thereof, with bone in - - Other - Frozen: 000 000 - - Carcasses and half-carcasses - - Hams, shoulders and cuts thereof, with bone in 000 - - Other Meat of sheep or goats, fresh, chilled or frozen. 000 - Carcasses and half-carcasses of lamb, fresh or chilled - Other meat of sheep, fresh or chilled: 000 000 000 000 - - Carcasses and half-carcasses - - Other cuts with bone in - - Boneless - Carcasses and half-carcasses of lamb, frozen - Other meat of sheep, frozen: 000 000 000 000 - - Carcasses and half-carcasses - - Other cuts with bone in - - Boneless - Meat of goats Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnes, fresh, chilled or frozen.

6 (A) 58 5 TARIFF CODE DESCRIPTION 000 - Of bovine animals, fresh or chilled - Of bovine animals, frozen: 000 000 000 - - Tongues - - Livers - - Other 000 - Of swine, fresh or chilled - Of swine, frozen: 000 000 - - Livers - - Other 000 000 - Other, fresh or chilled (sheep and goats only) - Other, frozen(sheep and goats only) Meat and edible offal, of the poultry of heading No. , fresh, chilled or frozen. - Of fowls of the species Gallus domesticus: 000 000 000 000 - - Not cut in pieces, fresh or chilled - - Not cut in pieces, frozen - - Cuts and offal, fresh or chilled - - Cuts and offal, frozen - Of ducks: 000 000 000 000 000 - - Not cut in pieces, fresh or chilled - - Not cut in pieces, frozen - - Fatty livers, fresh or chilled - - Other, fresh or chilled - - Other, frozen Live fish.

7 - Other live fish (not including fish for bait): 000 - - Trout (Salmo trutta, Oncorhynhus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 000 - - Eels (Anguilla spp.) 000 - - Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, hypopthalmichtys spp., Cirrhinus spp., Mylopharyngodon piceus) 000 - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) 000 - - Southern bluefin tunas (thunnus maccoyii) 000 - - Other Fish, fresh or chilled, excluding fish fillets and other fish meat of heading (A) 58 6 TARIFF CODE DESCRIPTION - Salmonidae, excluding livers and roes.

8 000 - - Trout (Salmo trutta, Oncorhynhus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 000 000 - - Pacific salmon (Oncorhynhus nerka, Oncorhynhus gorbuscha, Oncorhynhus keta, Oncorhynhus tschawytscha, Oncorhynhus kisutch, Oncorhynhus masou, and Oncorhynhus rhodurus), Atlantis salmon (Salmon salar) and Danube salmon (Hucho hucho) - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 000 - - Other - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Solwidae, Scophthalmidae and Citharidae), excluding livers and roes: 000 - - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) 000 - - Plaice (Pleuronectes platessa) 000 000 - - Sole (Solea spp.)

9 - - Turbots(Psetta maxima) 000 - - Other - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes: 000 - - Albacore or longfinned tunas (Thunnus alalunga) 000 - - Yellowfin tunas (Thunnas albacares) 000 000 000 000 - - Skipjack or stripe-bellied bonito - - Bigeye tunas (Thunnus obesus) - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) - - Southern bluefin tunas (Thunnus maccoyii) 000 - - Other 000 000 - Herrings (Clupea harengus, Clupea pallasii) anchovies (Engraulis spp.)

10 , sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.) cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes: - - Herrings (Clupea harengus, Clupea pallasii) - - Anchovies (Engraulis spp.) (A) 58 7 TARIFF CODE DESCRIPTION 000 000 000 000 000 - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) - - Jack and Horse Mackerel (Trachurus spp.)