Sales tax is a single-stage tax, only imposed at one stage in the supply chain at the import or manufacturers level.
Sales tax is an ad valorem tax and different rates apply based on a group of taxable goods. Sales tax for petroleum is charged on a specific rate which is different from other taxable goods.
Service tax that is a tax charged and levied on taxable services provided by any taxable person in Malaysia in the course and furtherance of business.
Currently, goods are taxed between 5% to 10% and services are taxed at 6%.