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       #Post#: 113--------------------------------------------------
       Mixed Supplier for GST Malaysia 
       By: Mages Date: July 20, 2017, 12:57 am
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       My friend attended a job interview. During the interview the
       Accountant mentioned the company is Mixed Supplier and ask my
       friend "do you know anything about Mixed Suppliers".
       I am also curious "What is a Mixed Supplier".
       Is this term used for companies who do many types of business.
       #Post#: 123--------------------------------------------------
       Re: Mixed Supplier for GST Malaysia 
       By: NSelvam Date: July 21, 2017, 12:19 am
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       Extracted from the GST Software Guide
       Mixed Supplier/ Partially Exempt Traders
       A person who makes both taxable and exempt supplies is known as
       partially exempt traders or mixed supplier. The term “partial
       exemption” is used to describe the situation of a mixed supplier
       who has to apportion the amount of residual input tax claim in
       respect of making taxable and exempt supplies using an approved
       partial exemption method. The input tax claimed is provisional
       and has to be adjusted annually or at the end of a longer
       period. This is to give a fairer and more reasonable
       apportionment as the amount deducted in some periods may be
       unfairly affected due to various reasons (e.g., due to festive
       season sales).
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