KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA v Batu Tiga Quarry Sdn Bhd

w-01a-188-03-2024 Court of Appeal (Mahkamah Rayuan) 7 January 2026 • W-01(A)-188-03/2024

Catchwords

GOODS AND SERVICES TAX — Zero-rated supply — Export of goods — Meaning of “exporter” — Whether person not named in Customs K2 Form can qualify as exporter — Whether K2 Form conclusive proof of exporter — Whether parent company entitled to zero-rating where export carried out under subsidiary’s name — Goods and Services Tax Act 2014, s 17(1)(b) — Customs Act 1967, ss 2, 35, 174 COMPANY LAW — Separate legal entity — Lifting of corporate veil — Parent and wholly-owned subsidiary — Whether may be treated as single economic unit for purpose of export — Whether parent can be regarded as exporter despite subsidiary holding export permits TAX LAW — Interpretation — Taxing statute — Strict interpretation — No additional requirements to be implied — Whether requirement to be named in K2 Form or to hold export licence can be read into statute

Judges (3)

Azhahari Kamal bin Ramli Delivered Azizul Azmi bin Adnan Coram Che Mohd Ruzima bin Ghazali Coram

Parties (2)

Batu Tiga Quarry Sdn Bhd Respondent KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA Appellant

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (w-01a-188-03-2024)