Canned sardines, instant noodles and other processed or manufactured foods are among numerous items that will be exempted under the returning sales and services tax (SST).

These items had previously been taxed under the goods and services tax (GST), which Pakatan Harapan had blamed for the rise in the cost of living.

Goods that were already tax exempted under the GST, such as fresh and frozen produce and meats, remain exempt under the SST.

Customs director-general T Subromaniam said other goods will be subject to either five percent or 10 percent tax, but added that the list of taxed items has yet to be finalised.

Services subject to six percent tax under the SST include accommodation and hotels, insurance, dining, electricity, clubs, gambling, and telecommunications services.

The Customs Department has published an extensive list of tax-exempt items, which can be viewed at this link.

The complete list is also available in the document below: