Service Tax Advanced — Construction, Logistics & Professional Services
A 1-day advanced programme covering Service Tax Groups A to M — with deep focus on the new groups effective 1 July 2025. Built for teams who need to apply Service Tax correctly in real billing situations, not just understand the theory.
Does Any of This Sound Familiar?
This training is designed for teams dealing with Service Tax in real billing situations — especially where the business scope crosses multiple service groups.
Your company provides services across multiple categories — and you’re not always sure which Service Tax group applies or whether you’re charging correctly.
You handle construction, logistics, or rental billing — and the 1 July 2025 changes mean your previous approach may no longer be correct.
Your invoices involve milestone billing, mixed charges, or bundled services — and you want to make sure the tax point is being applied at the right time.
Your team needs to prepare accurate SST-02 returns and maintain a clean documentation trail — but internal processes aren’t fully aligned yet.
Deep Focus on the New Service Tax Groups
Covers all Service Tax Groups A to M. Extra time is given to the three groups most commonly misapplied — and the two that are new effective 1 July 2025.
Group L: Construction Works
Service tax treatment on construction billing, milestone invoices, reviewable and non-reviewable contracts, B2B exemptions, and treatment in Special Areas (SA) and Designated Areas (DA).
Group K: Rental or Leasing
Scope of rental and leasing services now subject to Service Tax, non-taxable rental categories, rate application, and practical billing implications for landlords and leasing companies.
Group J: Logistics Services
Service Tax on logistics and transportation — bundled charges, documentation support, mixed billing scenarios, and common mistakes in charging logistics services.
What Your Team Will Be Able to Do
Map services to the correct Service Tax group — from Group A to Group M
Apply tax point rules correctly for services and avoid wrong timing of charging
Apply practical invoicing and documentation practices, and complete SST Return submission
Handle Construction Works billing scenarios with clearer charging rules and supporting documents
Handle Logistics Services billing scenarios — including bundled charges and documentation support
Understand the impact of Group K and Group L effective 1 July 2025 and align internal workflow
1-Day Advanced Programme
Structured to take participants from the latest SST updates through to industry-specific application and compliance readiness.
- Introduction to SST landscape in Malaysia
- SST Legislation and Expansion 2025
- Key SST changes effective 1 July 2025
- Expanded scope: what’s new and what’s changed
- Differences between Sales Tax and Service Tax
- How Service Tax affects businesses — including double tax exposure risks
- Penalty of late payment and evasion of tax
- Service tax treatment on invoices related to the supply of construction materials/goods and construction work services (separate invoice / itemised billing)
- Key taxable items in construction and what charges are subject to Service Tax
- Threshold value and rate of Service Tax for construction
- When to account for Service Tax
- B2B exemptions relevant to construction
- Traditional Contract Method vs Design and Build Contract Method
- Transitional rules, treatment of retention sum, and Liquidated and Ascertained Damages (LAD)
- Reviewable / Non-reviewable contract
- Construction services in Special Area (SA) and Designated Area (DA)
- Scope of professional services and service tax treatment relevant to your company
- Repair and Maintenance service — threshold, registration, rate of 6% vs 8%
- Group relief eligibility and exemption of service tax payment
- Service Tax potentially double taxation areas and elimination possibilities
- Group J (Logistics Services) — bundled charges and documentation support
- Group K (Rental or Leasing) — scope, rate, and non-taxable rental categories
- Determine taxability, exemptions, and relief provisions specific to your industry
- Sample invoice format and wording requirements
- Credit and debit notes — common mistakes and correct process
- Accounting basis and taxable periods
- Bad debts claim and bad debts recovery
- SST return process — SST-02 submission walkthrough
- Record keeping — what documents must be kept and how long
Who Should Attend
Teams who handle billing, invoicing, or compliance for services — especially where the business scope crosses multiple service groups.
Want This Delivered In-House for Your Company?
We customise the content to your industry, your billing structure, and your actual scenarios. Your team can bring live contracts and invoices — the trainer addresses your real cases directly in the session. Minimum 5 participants. HRD Corp SBL-Khas claimable.
100% HRD Corp Claimable — No Upfront Payment Needed
This course is claimable under the HRD Corp SBL-Khas scheme. If your company is an active HRD Corp contributor, you pay nothing upfront. We guide your HR team through the entire process.
Frequently Asked Questions
Is this Service Tax training HRD Corp claimable?
+Yes — this course is 100% HRD Corp claimable under SBL-Khas. No upfront payment required for eligible companies. We prepare the documentation and guide your HR through the application process.
What industries is this training most relevant for?
+This training is particularly relevant for construction, logistics, rental and leasing, and professional services companies. It covers all Service Tax Groups A to M, with deep focus on the new groups effective 1 July 2025 — Group J (Logistics), Group K (Rental/Leasing), and Group L (Construction Works).
Does the training cover the new SST groups effective 1 July 2025?
+Yes. The training fully covers Group L (Construction Works), Group K (Rental or Leasing), and Group J (Logistics Services), along with transitional rules, compliance obligations, and how these new groups affect your internal billing and invoicing processes.
Do I need prior SST knowledge to attend?
+Participants should have a basic understanding of SST — either from prior experience or from attending an SST Fundamentals programme. This course focuses on advanced application and industry-specific scenarios rather than covering basics from scratch.
Can this be customised and delivered in-house for my company?
+Yes. In-house sessions are fully customised to your industry and billing structure. Your team can bring live contracts, invoices, and real scenarios — the trainer will address them directly in the session. Contact Rachel at 017-330-2519 to discuss.
Get Your Team Applying Service Tax Correctly
Enquire about the next available date or request an in-house session customised to your industry and billing scenarios.