 I am Michael T. Geel, accounting lecturer from University of Mississaur. Today I will continue with taxable supplies. There are four concepts in taxable supply. Number one, type of supply. Number two, place of supply. Number three, time of supply. Number four, value of supply. First is the type of supply. The type of supply can be categorized into taxable and non-taxable supplies. A taxable supply is a supply which can be standard rated or zero rated. The non-taxable supplies are examined and out of scope supplies and are not subject to GST. The first one of type of supply is the standard rated supplies. Standard rated supplies, taxable supplies of goods and services, which are subject to GST rate of 6%. A company who is registered for GST has to collect GST on supply and is eligible to claim input tax credits on his business inputs in making taxable supplies. All goods and services made in Malaysia, including imported goods and services, are standard rated supplies except for specific goods and services, which are categorized under zero rated supply and exempt supply. Second is the zero rated supplies. Zero rated supplies are taxable supplies of goods and services, which are subject to a rate of 0% GST. However, a company will not collect any GST on the zero rated supplies, but are entitled to claim credit on business inputs used in making those taxable supplies. Example of zero rated supplies include items such as essential products, such as basic goods items, electricity up to 300 units, treated water for domestic consumption and essential medicines, which are all zero rated. In order that Malaysian products and services are competitive for export, they are all GST zero rated. Third is the exam supplies. Exam supplies are the supplies of goods and services, which are not subject to GST tax. A company will therefore not collect any GST on their supplies and will not entitled to claim credit on business inputs. In the above case, the GST input tax incurred by the exam supplies company would become a cost to the business. Some of the examples of the exam supplies are private health care and education, residential properties, mass public transportation and financial services. Fourth is the supplies not within the scope of GST or out of scope supplies. Supplies that do not fall within the GST environment and legislation include doors, which are non-business nature. Sales of goods and services outside Asia to another location outside Asia, employment income and penalties. Services provided by the government is also out of scope, such as supplies made by the government, except as otherwise prescribed by the Ministry of Finance and supplies made by statutory bodies and local authorities with regards to regulatory and enforcement functions. Last but not least is the supplies given within. To relieve the difficulty due to GST on certain categories of business, the government will provide the GST relief on supply of flexible supplies which would otherwise be subject to GST. Some of the supplies which are given relief to the above effect include supplies of goods by business through government and related agencies, supplies of petrol on a retail basis, goods imported on temporary basis for repair purposes, acquisition of healthcare equipment by registered private healthcare provider, acquisitions of certain education equipment by registered private education provider. This is the end of the slide for the type of supply. Thank you for listening.