Revised Service Tax Rate for Digital Services/Content
Modified on Wed, 28 Feb 2024 at 09:30 AM
Effective from 1 March 2024, the rate of service tax under the Service Tax Act 2018 is increased from 6% to 8% on all taxable services excluding telecommunication services and a few other services which will maintain at 6%.
Frequently Asked Questions
1. How will service tax affect CelcomDigi customers?
Telecommunication services including voice, Internet, SMS, MMS, roaming, data/ Internet and value-added services will continue to be subject to 6% service tax except for digital services/ contents.
2. What CelcomDigi services are subject to 8% service tax from 1 March 2024?
Please find below the digital services/ contents subject to 8% service tax:
Digi | Celcom | ||||
Short Code | Service Description in Bill | SST Rate | Short Code | Service Description in Bill | SST Rate |
20000 | Caller Tunes | 8% | 22022 | 22022 NOTIFYSTATUS | 8% |
Friend Finder | 8% | 22990 | CMT Download | 8% | |
LOTTO, LOTTO3D, LOTTO4D, 3D, 4D, 6D, BSWEEP, GAMING, MAGNUM, PAN, PMP, TOTO, TOTO4D, TOTO5D, TOTO6D | 8% | CMT Module 1 | 8% | ||
Republic GG DCB Reload | 8% | CMT Module 2 | 8% | ||
EasyAdd_HSVPN | 8% | CMT Module 3 | 8% | ||
EasyAdd_Kaspersky | 8% | CMT FOC 30 days | 8% | ||
EasyAdd_SafeKids | 8% | CMT FOC 7 days | 8% | ||
EasyAdd_Office 365 Personal, EasyAdd_Office 365 Home | 8% | CMT Ala Carte 1 | 8% | ||
EasyAdd_JomTuisyen , EasyAdd Classruum Monthly | 8% | CMT Ala Carte 2 | 8% | ||
EasyAdd_DigiShield | 8% | CMT Ala Carte 3 | 8% | ||
EasyAdd_ViuFree1GB | 8% | CMT Bundle 1 | 8% | ||
EasyAdd_ViuFree5GB | 8% | CMT Bundle 2 | 8% | ||
32728 | Value Added Services 32728 | 8% | CMT Bundle 3 | 8% | |
33020 | Value Added Services 33020 | 8% | CMT Subscription | 8% | |
33329 | Value Added Services 33329 | 8% | 28000 | 28000 CELCOM CONTENT | 8% |
33391 | Value Added Services 33391 | 8% | 26664 | OnMobi/ Onmobile | 8% |
33392 | Value Added Services 33392 | 8% | 21888 | 21888 CELCOM CONTENT | 8% |
39400 | Value Added Services 39400 | 8% | 22888 | 22888 CELCOM CONTENT | 8% |
39788 | Value Added Services 39788 | 8% | 22244 | 22244 CELCOM CONTENT | 8% |
39855 | Value Added Services 39855 | 8% | 23000 | 23000 CELCOM CONTENT | 8% |
33227 | Value Added Services 33227 | 8% | 25000 | 25000 CELCOM CONTENT | 8% |
33700 | Value Added Services 33700 | 8% | 25555 | 25555 CELCOM CONTENT | 8% |
36488 | Value Added Services 36488 | 8% | 27999 | 27999 CELCOM CONTENT | 8% |
33911 | Value Added Services 33911 | 8% | 20000 | 20000 CELCOM CONTENT | 8% |
33500 | Value Added Services 33500 | 8% | 32728 | 32728 DAPAT | 8% |
33955 | Value Added Services 33955 | 8% | 33329 | 33329 EZYMOBILE | 8% |
36444 | Value Added Services 36444 | 8% | 33911 | 33911 GENUSIS | 8% |
36022 | Value Added Services 36022 | 8% | 36266 | 36266 DATAMORPH | 8% |
32248 | Value Added Services 32248 | 8% | 36788 | 36788 DATAMORPH | 8% |
39909 | Value Added Services 39909 | 8% | 32520 | 32520 M-MODE | 8% |
33101 | Value Added Services 33101 | 8% | 32462 | 32462 AKN/BIMB | 8% |
36660 | Value Added Services 36660 | 8% | 36600 | 36600 AKN | 8% |
36266 | Value Added Services 36266 | 8% | 36732 | 36732 AKN | 8% |
36644 | Value Added Services 36644 | 8% | 32355 | 32355 MMOBILE | 8% |
36788 | Value Added Services 36788 | 8% | 33310 | 33310 MMOBILE | 8% |
32233 | Value Added Services 32233 | 8% | 39066 | 39066 MARVEL | 8% |
33163 | Value Added Services 33163 | 8% | 39838 | 39838 MeMOBILE | 8% |
36320 | Value Added Services 36320 | 8% | 33029 | 33029 MESTIKA | 8% |
36321 | Value Added Services 36321 | 8% | 33228 | 33228 MEXCOMM | 8% |
36322 | Value Added Services 36322 | 8% | 39404 | 39404 TITIAN | 8% |
36323 | Value Added Services 36323 | 8% | 39393 | 39393 SSD TECH | 8% |
39988 | Value Added Services 39988 | 8% | 33387 | 33387 UNION | 8% |
32236 | Value Added Services 32236 | 8% |
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32278 | Value Added Services 32278 | 8% |
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32355 | Value Added Services 32355 | 8% |
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33200 | Value Added Services 33200 | 8% |
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33310 | Value Added Services 33310 | 8% |
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39088 | Value Added Services 39088 | 8% |
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33810 | Value Added Services 33810 | 8% |
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36611 | Value Added Services 36611 | 8% |
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36655 | Value Added Services 36655 | 8% |
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36688 | Value Added Services 36688 | 8% |
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36699 | Value Added Services 36699 | 8% |
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38822 | Value Added Services 38822 | 8% |
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39066 | Value Added Services 39066 | 8% |
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39910 | Value Added Services 39910 | 8% |
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36666 | Value Added Services 36666 | 8% |
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33303 | Value Added Services 33303 | 8% |
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33228 | Value Added Services 33228 | 8% |
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33300 | Value Added Services 33300 | 8% |
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33375 | Value Added Services 33375 | 8% |
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33844 | Value Added Services 33844 | 8% |
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37200 | Value Added Services 37200 | 8% |
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37600 | Value Added Services 37600 | 8% |
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37700 | Value Added Services 37700 | 8% |
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37800 | Value Added Services 37800 | 8% |
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37877 | Value Added Services 37877 | 8% |
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37878 | Value Added Services 37878 | 8% |
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37900 | Value Added Services 37900 | 8% |
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36633 | Value Added Services 36633 | 8% |
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36677 | Value Added Services 36677 | 8% |
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39961 | Value Added Services 39961 | 8% |
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33226 | Value Added Services 33226 | 8% |
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33663 | Value Added Services 33663 | 8% |
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36099 | Value Added Services 36099 | 8% |
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39993 | Value Added Services 39993 | 8% |
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39100 | Value Added Services 39100 | 8% |
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39800 | Value Added Services 39800 | 8% |
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33138 | Value Added Services 33138 | 8% |
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38888 | Value Added Services 38888 | 8% |
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36123 | Value Added Services 36123 | 8% |
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36246 | Value Added Services 36246 | 8% |
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36345 | Value Added Services 36345 | 8% |
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36346 | Value Added Services 36346 | 8% |
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36347 | Value Added Services 36347 | 8% |
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36348 | Value Added Services 36348 | 8% |
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36349 | Value Added Services 36349 | 8% |
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36350 | Value Added Services 36350 | 8% |
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33633 | Value Added Services 33633 | 8% |
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33555 | Value Added Services 33555 | 8% |
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32099 | Value Added Services 32099 | 8% |
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32433 | Value Added Services 32433 | 8% |
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33309 | Value Added Services 33309 | 8% |
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33800 | Value Added Services 33800 | 8% |
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39997 | Value Added Services 39997 | 8% |
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39393 | Value Added Services 39393 | 8% |
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39979 | Value Added Services 39979 | 8% |
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33311 | Value Added Services 33311 | 8% |
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36324 | Value Added Services 36324 | 8% |
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36325 | Value Added Services 36325 | 8% |
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33980 | Value Added Services 33980 | 8% |
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32462 | Value Added Services 32462 | 8% |
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36000 | Value Added Services 36000 | 8% |
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36600 | Value Added Services 36600 | 8% |
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36732 | Value Added Services 36732 | 8% |
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33122 | Value Added Services 33122 | 8% |
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33099 | Value Added Services 33099 | 8% |
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3. Are Talktime Transfer* and Credit Share* falls under the telecommunication service category?
Yes, and they are subject to 6% service tax.
*Service tax is only applicable to postpaid users transferring credit to a prepaid number.
4. Are there any digital services/ contents that are non-taxable?
Yes, digital services/ contents purchased via Direct Operator Billing (DOB) where CelcomDigi acts as a payment channel, are non-taxable. It’s important to note that service tax is already included in the price charged by the service provider, where applicable.
5. How do I know I have been charged service tax for any of my purchase or subscription through CelcomDigi Postpaid?
You can refer to your postpaid bill. For digital services/ content services subject to 8% service tax, do refer to the listing above.
Please rest assured, for Digi customers, any applicable adjustment will be provided in the same bill except for customers with 8th March bill date. Adjustments for these customers & for Celcom customers will be provided in April 2024 bill.
6. Will there be service tax charged for Malaysian prepaid subscribers?
The Government has announced that effective from 6 September 2018, prepaid service provided to Malaysian is exempted from service tax. For example, if you reload RM10, you will receive a credit of RM10. So, there is no service tax charged for Malaysian prepaid subscribers.
7. I am a non-Malaysian. Is the service tax exemption on prepaid service applicable to me?
Service tax exemption on prepaid service is only applicable to Malaysian. Hence, when you reload, service tax is applied accordingly. For example, if you reload RM10, service Tax of 6% will apply and you will receive a credit of RM9.40.
8. Where can I obtain more information on SST?
To know more, please visit here.
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