Finance on October 25, 2013 has announced the Goods and Services Tax (GST) will be enforced in Malaysia on 1 April 2015. Goods and Services Tax or GST is a consumption tax based on the concept of added value. Unlike the sales tax and service tax is a single stage tax, the GST is a tax increments. Tax payments made by intermediaries in each stage of production and distribution process. The tax itself was not a cost to the intermediaries as they can claim back the GST imposed on their business inputs. GST is imposed on goods and services at each stage of production and distribution in the supply chain, including import of goods and services.