Please be informed that all Private PB registered with JPK need to register for GST. The department has made a referral of the Federal Government Gazette for the Goods and Service Tax (Exempt Supply) Order 2014 and the Education Act 1996 [Act 550] documents as well as discussions with customs officials (GST division) for the education sector and Legal Officers (PUU) from the Ministry of Human Resources (MOHR) and the Ministry of Education Malaysia (MOE). The documents referred to are as follows:  

1)     Federal Government Gazette for the Goods and Service Tax (Exempt Supply) Order 2014 Education Services Section article 14(b) states;

              “In relation to higher education available to students by providers of higher education institutions approved under the Education Act 1996, Universities and University Colleges Act 1971 [Act 173] or the Private Higher Educational Institutions Act 1996 [Act 555]” 

            and article 16 (c) (iv) states:

                  “Higher education that follows a study course as defined under the Education Act 1996, Universities and University Colleges Act 1971, Universiti Teknologi MARA Act 1976, Private Higher Education Act 1996 or accredited by the Malaysian Qualifications Agency”

2)          Education Act 1996 [Act 550] article 34 states;

                (1)     Subject to the provisions of this Act, the Minister may establish and maintain the following educational institutions:

(a)       colleges, other than colleges with the status of University or University College established or deemed to be established under the Universities and University Colleges Act 1971;

(b)        special schools;

(c)        polytechnics; and

(d)      any other educational institution, the establishment or maintenance of which is not provided for under this Act or the Universities and University Colleges Act 1971.

   (2)     The Minister may give grant-in-aid to an educational institution, not established by  him, falling within paragraph (1) (a) or (1) (b).

 3)  In reference to the Legal Officer, Ministry of Human Resources and Ministry of Education states that article 14 (b), 16 (c) (iv) and 34 (1) (d) does not include Private PB under the National Skills Development Act 2006 [Act 652]. Kemahiran Kebangsaan 2006 [Akta 652].