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GST Treatment on Government Services
Last Updated : 15/2/2013 23:38
Supplies made by the Government are generally treated as out of scope supplies. No GST will be imposed on the supply made by the Federal Government and State Government such as healthcare services provided by hospital and clinic, education services by primary and secondary school including tertiary education, issuance of passport by the Immigration Department, issuance of licences and permits by the Road Transport Department and etc. 


  • To meet social obligations and economic objective of the Government.
  • To maintain status quo on the provision of Government services. 

Government supplies subject to GST

Specific supplies such as water supply by the State Government and advertising services by RTM will be subjected to GST due to the commercial nature of these services.

Supplies by Statutory Bodies and Local Authorities

Supplies made by Statutory Bodies and Local Authorities will be subject to GST except supply in respect of its regulatory and enforcement functions such as issuing licenses and permits and etc.

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