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Sales and Service Tax

 

Malaysia Sales & Services Tax (SST)

 

Effective 1st September 2018, Malaysia Airlines’ domestic routes will be subject to the Service Tax (“ST”) of 6%.

 

Malaysia Airlines Berhad (“MAB”) Service Tax registration number is as follows:

 

Company Name

SST Registration Number

Malaysia Airlines Berhad

W24-1808-32000049

 

For further information, please visit the official SST website at https://mysst.customs.gov.my

 

Air Ticket Related

 

Are sales of domestic or international air tickets subject to SST?

 

Transaction 

1 Apr 2015 to 31 May 2018 

1 Jun to 1 Sep 2018

From 1 Sep 2018

Sale of domestic air tickets

subject to GST at 6%

subject to GST at 0%

subject to ST at 6%

Sale of International air tickets with no domestic connecting flight

subject to GST at 0%

subject to GST at 0%

Not subject to ST

For all Rural Air Services operated by MASwings* 

Tax Exempt Supply

Tax Exempt Supply

Not subject to ST

 

How is SST represented in the ticket?

SST is represented in the TAX line of the ticket with a tax code stated as ‘D8’.

 

Is Passenger Service Charge (PSC) or airport tax subject to SST?

No.

 

From 1st April 2015 to 31st May 2018, Malaysia Passenger Service Charge (PSC) or Airport Tax for domestic and international air travel, which is collected on behalf of Malaysia Airport Holdings Berhad or Senai Airport Terminal Services Sdn Bhd, was subject to GST at the standard rate of 6%.  This excluded flights ex-LBU, LGK and TOD as they are considered as Designated Areas under the GST legislations and services provided in Designated Areas are not subject to GST.

 

From 1st June 2018 until 31st August 2018, PSC is subject to GST rate 0%

 

Effective from 1st September 2018, the PSC will be not be subject to ST.

 

Tax Invoice

From 1st September 2018, Malaysia Airlines will not be issuing a Tax Invoice to passengers as no input tax credits may be claimed. The e-ticket will be the commercial invoice under the Service Tax regime.

 

Service Tax Refund

From 1st September 2018, for reissuance or refund of air ticket, ST will not be refundable.

 

For further information, customers are encouraged to:

  • Contact Malaysia Airlines’ call centre at 1300 88 3000.
  • Alternatively, customers can visit the Royal Malaysian Customs Department’s website at *https://mysst.customs.gov.my*.

 

India Goods & Services Tax (GST)

 

Goods & Services Tax (GST) Form Request 

To request for issuance of B2B India GST Tax Invoice by Malaysia Airlines please refer as per below:

1.  For customers, kindly fill up the GST request form here
2.  For travel agents, please provide the necessary GST SSR information during the booking process.

 

Please put in the request within 5 business days after your booking is done. Tax Invoice will be issued within 30 days to the email address you have provided.

 

In the event the GST Tax invoice is not received after 30 days, please contact our team at [email protected] within 3 months from your booking date. Malaysia Airlines will not issue or reissue invoices after the cut off timeline.

 

Kindly ensure the information provided and ensure those are complete, accurate and valid. Once details are submitted for GST Tax Invoice request, it cannot be altered subsequently. Please note that the approval of GST claims made by Your Company is at the discretion of the Indian authorities and Malaysia Airlines is not responsible for claims denied due to incorrect or incomplete information provided to us.

 

Refund of GST (K3)

Should there be any ticket refund request, kindly ensure that the request relating to tickets issued following India’s financial year (i.e. financial year 1st April to 31st March) are made by 31st August (i.e. 5 months from the close of India’s financial year) to allow Malaysia Airlines sufficient time to process the refund request and GST credit note with GST (K3). Any submission of refund request after the cut-off date will not be eligible for GST (K3) refund.

 

For travel agents, kindly note any deviation to this could be subject to ADM of K3.

 

For avoidance of doubt, fares and other surcharges would be treated in accordance to the relevant terms and conditions of the ticket. This section addresses only the refund on GST (K3) of the ticket.

 

International Passenger Service Charge exemption for Overseas Filipino Workers (OFW)

 

Overseas Filipino Workers (OFW) exempted from paying the International Passenger Service Charge (LI) may purchase your ticket from any Malaysia Airlines ticket offices worldwide or any Travel Agencies. The proof of exemption such as valid Overseas Employment Certificate (OEC), Balik Manggawa (BM) document or other acceptable exemption documents shall be presented upon purchase of ticket and surrendered by the departing OFW at the Malaysia Airlines check-in-counter at Ninoy Aquino International Airport in Manila. In case of failure to show exemption, the International Passenger Service Charge (IPSC) will be collected from passenger.

 

For OFW passenger who bought ticket on Malaysia Airlines website which is unable to exempt above mentioned tax and wishes to refund the International Passenger Service Charge, he/she may process the refund through Manila International Airport Authority with the valid Overseas Employment Certificate (OEC) or other acceptable exemption documents.

 

 

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