About GST Standard-rated
Standard-rated supplies are goods and services that are charged GST with a standard rate. GST is collected by the businesses and paid to the government. They can recover credit back on their inputs. If their input tax is bigger than their output tax, they can recover back the difference.
How GST is charged at each level of supply chain standard rated supply :
How GST is charged and collected at the wholesale level for standard rated supply :
Computation of GST at all levels of the supply chain for standard rated supply :
Created: Jan 2015
Source: MKMK ( Data From Malaysia http://gst.customs.gov.my/)