GST00008 GST: What is Exempted Supply?


a.       Land used for agriculture purpose/ residential purpose/ general 


          used (Government building, burial ground, religious building, etc)


b.       Building used for residential purposes


c.       Financial services


d.       Childcare services


e.       Private education services (including food and drinks supplied


          by school canteen)


f.        Private healthcare services


g.       Domestic transportation – rail (LRT, Monorail, KTM), buses (express bus,


          stage bus, worker’s bus, school bus, feeder bus), taxi/ hired car, ships,


          boats and ferries


h.       Toll highway


i.        Funeral, burial and cremation services