8 Mar 2024
Dyson Manufacturing Sdn Bhd KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA
- Citation
- B-01(A)-773-10/2022 (Mahkamah Rayuan)
- Court
- A
- Case number
- B-01(A)-773-10/2022 (Mahkamah Rayuan)
Appointment of a GST agent under section 65(6) does not, without more, create a fixed establishment in Malaysia for the principal nor convert the principal into a person "belonging in Malaysia"; the appellant supplied R&D services in its own capacity to a foreign recipient outside Malaysia and those services met Item 12 criteria of the Zero‑Rated Order and thus were zero‑rated; the Bill of Demand imposing 6% GST was legally erroneous and is quashed.