Explain, with reasons, whether sales and services tax (SST) is applicable and/or claimable for each of the following transactions. Where SST is applicable, compute the output tax arising and state by when should the payment be made,

Siswa Sdn Bhd (SSB), a SST registrant, had an annual turnover of RM650,000 for the year

ended 30th November 2019.

(a) It sold to Rabia Sdn Bhd (RSB) tiles amounting to RM11,000 (inclusive of SST) on the

20th of February 2020. SSB received payment on the 16th of March 2020. (b) Jeffrey Ltd. is an overseas company involved in the provision of design services. SSB receives an invoice for an amount equivalent to RM12,000 from Jefrey Ltd. for design services relating to SSB's products.

(c) SSB imported a machine at a cost of USD20,000. The machine is used to manufacture pulleys for resale (which is a taxable supply). On the date of importation, the foreign exchange rate per the Royal Malaysian Customs was RM4 for USDI, and the commercial bank exchange rate was RM3-80 for USD1.

(d) Using the machine imported, 2000 pulley sets were manufactured. 240 of the pulleys

were sold to Sentiasa Cekap Bhd at RM350 per pulley set on 24th June 2020. (e) SSB gave a cash reward of RM5,000 to two of its employees for their service excellence during the company's annual dinner. There is a provision for service awards

in the employment contract.