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If a seller owns only one commercial property  & selling it  at RM2mil  , does he need to pay GST ? 

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very good question, i also want to know the answer.

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@jenniferng Good question, never thought of it before. Normally people have more than 1 unit.

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@JohnL 

I understand that if the property is under commercial strata title, each floor will be consider a separate unit? 

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@jenniferng thanks for sharing