Taxable Services

Group A - Accommodation

• Provision of accommodation premises

• Provision of any other taxable services specified in other Groups

• Provision of other services within the area or place of business under the control of the service provider

• Provision or sale of cigarettes, tobacco products, smoking pipes (including pipe bowls),  electronic cigarettes and similar electric vaporising devices, preparation of a kind (in form of liquid or gel and irrespective of whether or not containing nicotine) used for smoking through electronic cigarettes and electric vaporizing devices and beverages

Group B - Food and Beverages

• Provision of prepared or served food and drinks

• Provision of any other taxable services specified in other Groups

• Provision of other services (excluding rental of space) within the area or place of business under the control of the service provider

• Provision or sale of cigarettes, tobacco products, smoking pipes (including pipe bowls),  electronic cigarettes and similar electric vaporising devices, preparation of a kind (in form of liquid or gel and irrespective of whether or not containing nicotine) used for smoking through electronic cigarettes and electric vaporising devices and beverages

Group C - Night Clubs, Dance Halls, Cabarets, Karaoke Centre, Health and Wellness Centres, Massage Parlours, Public Houses and Beer Houses

• Provision of all type of services by the service provider

• Provision of any other taxable services specified in other Groups

• Provision or sale of cigarettes, tobacco products, smoking pipes (including pipe bowls),  electronic cigarettes and similar electric vaporising devices, preparation of a kind (in form of liquid or gel and irrespective of whether or not containing nicotine) used for smoking through electronic cigarettes and electric vaporising devices and beverages

Group D - Private Clubs

• Provision of all services within the private club

• Provision of any other taxable services specified in other Groups

• Provision or sale of cigarettes, tobacco products, smoking pipes (including pipe bowls),  electronic cigarettes and similar electric vaporising devices, preparation of a kind (in form of liquid or gel and irrespective of whether or not containing nicotine) used for smoking through electronic cigarettes and electric vaporising devices and beverages

Group E - Golf Club and Golf Driving Range

• Provision of golf club or golf driving range or services relating to golf or golf driving range

• Provision of any other taxable services specified in other Groups

• Provision of any other services within the golf club or golf driving range

• Provision or sale of food, cigarettes, tobacco products, smoking pipes (including pipe bowls),  electronic cigarettes and similar electric vaporising devices, preparation of a kind (in form of liquid or gel and irrespective of whether or not containing nicotine) used for smoking through electronic cigarettes and electric vaporising devices and beverages

Group F - Betting and Gaming

• Betting and gaming services involving bettings, sweepstakes, lotteries, gaming machines or games of chance
• Conducting betting and gaming tournaments
• Conducting card games

Group G - Professionals

• Legal services (including Islamic legal services)
• Accounting, auditing, book keeping, consultancy
• Surveying services, including valuation, appraisal and estate agency
• Engineering consultancy
• Architectural services
• Consultancy services (including training and coaching services)
• Information technology services
• Management services
• Employment services (excluding secondment)
• Provision of guards or protection
• Digital services (including digital marketplace platform services)
• Maintenance or repair services excluding maintenance management services related to related to land or building for the use of residential provided by any developer, joint management body, management corporation or residential association and repair services on residential building

Group H - Credit Card and Charge Card

• Provision of credit card and charge card services

Group I - Others

• Insurance services (excluding life or medical insurance to individuals)
• Telecommunication services
• Subscription broadcasting services
• Provision of parking spaces where charges are imposed
• Servicing and repair of motor vehicles
• Hire and drive / hire car services, charter bus services and excursion bus services

• Advertising services (including digital advertising services)

• Provision of electricity in excess of 600kwh per 28-day cycle to a domestic consumer

• Local air travel services (including ancillary services in connection with local air travel services)

• Brokering and underwriting services

• Cleaning services in relation to goods, land or commercial or industrial buildings

Group J - Logistics

• Logistic services including all or part of the supply chain of logistic management services, warehousing or warehousing management services, freight forwarding services, port or airport services, shipping services, aviation services or cold chain facilities services, delivery, distribution or transportation of goods services

• Delivery, distribution or transportation of goods, documents or packages services through the E-Commerce platform including on behalf of any person 

• Licensed courier services

• Services for the release of goods from customs control