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The Government announced that Service Tax is reintroduced on 1 September 2018 by substituting the prevailing Goods and Services Tax (“GST”). Unlike GST which taxes all goods and services unless exemption is provided, Service Tax is only charged on certain prescribed services made by prescribed taxable persons.
If you have made full payment for the total premium/contribution including GST, you will not be charged for Service Tax for the coverage period from 1 September 2018 to 31 December 2018.