The application of Goods & Services Tax (GST) on various sectors has become the talk of the town in Malaysia. The discussion is going on all over the places. General people are in great anxiety. Already the implementation plan of GST on fuel has been passed by the Malaysian authority. However, media reported that the effect of the application of Goods & Services Tax on car manufacturing and selling sector is still unpredictable.Malaysian government is going to implement the GST over different sectors from next April with an aim to increase proficiency of the on going taxation process.