SIN SOON HOCK SDN BHD v 1. ) KEMENTERIAN KEWANGAN MALAYSIA 2. ) KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA
Catchwords
Full Hearing - Judicial review – Applicant an Order of certiorari to quash the 1st Respondent’s decision in rejecting their appeal for further or full remissions of goods and services tax to a remaining balance amounting to a sum of RM4,127,710.46, a declaration that four Bills of Demand issued by the 2nd Respondent are invalid, ineffective, void and do not bind the Applicant as well as to declare that the related transaction that formed the subject matter of the Bills of Demand were all zero rated supplies and that the Applicant is not liable to pay goods and services tax (hereinafter referred to as “GST”) in respect of the same. Issues: - Whether the sale of bunker oil is a zero-rated supply and thus not taxable under the GST Act 2014; and - Whether the sale of ships is an export and non-taxable under the GST Act 2014 Held: - The Court finds that the sale of bunker oil to cruise ships are standard-rated supply and thus taxable under the GST Act 2014 based on the Royal Malaysian Customs’ Guide on Shipping Industry published on 22nd December 2015. - The Court thus finds that the Bills of Demand in respect of the sale of the bunker oil to the cruise ships are valid and bind the Applicant. - The Court however finds that the sale of two ships to Langkawi and Myanmar are zero-rated supply and thus not taxable in light of Paragraph 3 of the GST Act 2014 read together with Item 3 of First Schedule of the Goods and Services Tax (Zero-Rated Supply) Order 2014 and Section 155 of the GST Act 2014 - The Application is partly allowed only with respect to the sale of the ships with costs.
Practice Areas
Full Hearing Issues: - Whether the sale of ships is an export and non-taxable under the GST Act 2014 Held: - The Court thus finds that the Bills of Demand in respect of the sale of the bunker oil to the cruise ships are valid and bind the Applicant. - The Court however finds that the sale of two ships to Langkawi and Myanmar are zero-rated supply and thus not taxable in light of Paragraph 3 of the GST Act 2014 read together with Item 3 of First Schedule of the Goods and Services Tax (Zero-Rated Supply) Order 2014 and Section 155 of the GST Act 2014 - The Application is partly allowed only with respect to the sale of the ships with costs.
Judges (1)
Case Significance
SIN SOON HOCK SDN BHD v 1. ) KEMENTERIAN KEWANGAN MALAYSIA 2. ) KETUA PENGARA... is a High Court (Mahkamah Tinggi) decision dated February 11, 2025 (citation: pa-25-16-02-2024). The case was decided by Anand Ponnudurai.
Key issues: Issues: - Whether the sale of bunker oil is a zero-rated supply and thus not taxable under the GST Act 2014; and.
What was the outcome of SIN SOON HOCK SDN BHD v 1. ) KEMENTERIAN KEWANGAN MALAYSIA 2. ) KETUA PENGARA...?
SIN SOON HOCK SDN BHD v 1. ) KEMENTERIAN KEWANGAN MALAYSIA 2. ) KETUA PENGARA... is a High Court decision dated February 11, 2025. The case was heard by Anand Ponnudurai. See the full judgment for details.