 My name is Michael Tingi. I am an accounting lecturer from the University of Malaysia, Srava. My topic will be on goods and service tax in Malaysia. I will talk on Model 3, which is taxable supply and taxable person. Taxable supply. What is a taxable supply? A taxable supply are the standard rated supplies on goods and services that are subject to GST rate of 6% on the value of goods and services. Taxable person. What is a taxable person? A taxable person is a person who is registered for GST, has to collect GST on the supply of goods and services and is eligible to claim input tax credit on his or her business input in making taxable supplies. Thank you and please enjoy the rating.