The Yang di-Pertuan Agong and the heads of state will exempted from paying the goods and services tax (GST) on all items except petroleum, according to a list gazetted by the government yesterday.

Known as the Goods and Services Tax (Relief) Order 2014, the 42-page document spells out a list of groups and individuals, the goods and services that they may import or purchase without being charged the GST, and the conditions imposed.