Wct & vat

  In making of shirts if you are using your own material then you will have to charge 12.5% on the value of material only in the tax invoice. This sale is to be covered under DVAT Act . If they supply the required fabrics to you then you have raise only a labour bill,which is not liable for dvat. It depends on the purchase  order. issued to you. If you make uniforms out of cloth bought by you,you can treat it RM garments and issue invoices accordingly with 5% dvat(pl check up rate).......mjk