Types of Exemptions
Under the PSB Charging, the use of plastic bags for food hygiene reasons will not be charged. Plastic bags that are used for pre-packaging or those forming part of the goods will not be charged as well. Also, plastic bags provided with the service tendered, without involving the retail sales of goods, will not be charged. Different types of exemptions and some common examples are provided below:
(i) First Bag used for food hygiene reasons in each transaction
(ii) Bag used for packaging
(iii) Bag provided with the services
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