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Q: I am a freelancer who provides air conditioning installation services. Am I required to charge service tax on this service?
A: Yes, air conditioning installation services fall under the scope of taxable services – Group L: Construction Works. If the total value of taxable services provided within a 12-month period exceeds RM1.5 million, you should register for service tax under Group L and are required to charge service tax on the installation services, except for installation services provided in a residential building.
Wishing you plentiful tax savings!
Zen Chow
YYC Tax Guru