GST Malaysia - Blocked Input Tax

GST Malaysia - Blocked Input Tax

Some input tax incurred in furtherance to your business, might not entitle to a credit under the Malaysia Goods and Services Act 2015. Which are those input tax which is blocked under the Act?

a) the supply to or importation by him of a passenger motor car;
(b) the hiring of a passenger motor car;
(c) club subscription fee;
(d) medical and personal accident insurance premium;
(e) medical expenses;
(f) family benefits; and
(g) entertainment expenses to a person other than employees or existing
customers except entertainment expenses incurred by a person who is
in the business of providing entertainment.

Reference: What is the impact for Blocked Input Tax in Income Tax Aspect?