13 Oct 2022
Dyson Manufacturing Sdn Bhd KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA
- Citation
- BA-25-45-05/2019 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- BA-25-45-05/2019 (Mahkamah Tinggi)
The Court held the Applicant's R&D services were standard‑rated (6%) because the services were made in Malaysia and, by operation of section 65(1) read with section 65(6), supplies by the Applicant-as-agent are deemed supplies by DOPL (the principal), thereby placing the supply within Malaysian GST; DOPL was treated as having a fixed establishment in Malaysia via the agent; Item 12 zero‑rating did not apply; the Bill of Demand issued after audit was lawful and recoverable under the Repeal Act; judicial review dismissed with costs RM5000.00.