i. Service Tax

• Service tax that is a tax charged and levied on taxable services provided by any taxable person in Malaysia in the course and furtherance of business.
• Taxable person is any person who belongs in Malaysia and is prescribed to be a taxable person.
• Taxable service is any service which prescribed to be a taxable service

ii. Sales Tax is a single stage tax charged and levied

• on taxable goods manufactured in Malaysia by a taxable person and sold by (including used or disposed off); and
• on taxable goods imported into Malaysia

No. It existed before GST.

• Under Service Tax Act 2018, provision of electricity is prescribed as a taxable service subject to 6% Service Tax. As a registered taxable person, TNB is complied to charge Service Tax for provision of electricity.
• However, not all our customers are subjected to Service Tax.

For more information regarding customer category, please visit

• Residential or
• Non Residential

Residential (Domestic) customers are subjected to Service Tax provided:

1. The monthly consumption is more than 600 kWh (more than RM 231.80); and
2. The billing period is 28 days and above.

Yes. Reference can be made to First Schedule [Regulation 3] under Service Tax Regulation 2018

No, you don’t if your billing period is 28 days and above. However, if the billing period is less than 28 days, Service Tax will be imposed on your entire consumption.

Generally, the monthly billing cycle is set from 28 to 31 days. However, the billing period can be less than 28 days in the following scenarios:

1. When customers request to terminate their supply contract with TNB.
2. When customers sign a new supply contract with TNB.
3. When customers request for change of tariff from Residential to Non-Residential or vice-versa

No. Non-Residential customers are not govern under Service Tax Act 2018.

Yes, for Residential Customer only. You will see a separate line item clearly showing the Service Tax that you need to pay.

Kindly refer here for the latest bill layout.

1. Energy Consumption (kWh)
2. Discounts (Service Tax will be calculated after discount)
3. ICPT
4. Temporary Load Charge

No. Individual Street Light is not taxable.

Service Tax is only applicable to billing components specified as in item 11. Other services such as Connection Charge, Supply Application, Meter Accuracy Test is not subjected to Service Tax.

No. 1% interest Late Payment is not taxable.

No. KWTBB is not taxable.

TNB as a taxable person have to charge the Service Tax as stipulated in the Service Tax Act 2018. The tax collected will be remitted to Royal Malaysian Custom Department.

• For enquires, kindly contact TNB CareLine at 1 300 88 5454 or email to [email protected]
• For information, you can also visit Royal Malaysian Custom Department website at mysst.customs.gov.my

Sample 1: Calculation of electric bill for consumption in transtion period

• Tariff: A - Residential
• Billing Period: 18/08/2018 - 17/09/2018 (31 days)
• Total Consumption: 694 kWh

Method of Calculation is as below:

Sample 2: Calculation of electric bill after 1 September 2018

• Tariff: A - Residential
• Biiling Period: 3/9/2018 - 3/10/2018 (31 days) - No Transition Period
• Total Consumption: 730 kWh

Step 1: total consumption more than 600 kWh

Step 2: Refer to the column Kena ST where Jumlah Kegunaan Bulan Semasa x Kadar ST 6%