MoF has announced service tax exemptions for more logistics and maintenance services. 

Logistics service providers will no longer incur service tax for delivery, distribution or transporting goods services.

Exemptions are also for all maintenance and repair services at residential premises such as for roof upgrades or air-conditioners.

There will also be no service tax on ocean freight charges for all goods delivered by sea within Malaysia.
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Free zones and industrial zones like Port Klang Free Zone and Pasir Gudang Port are also exempted from service tax. 

Finance Minister II Datuk Seri Amir Hamzah Azizan says the exemptions are aimed at mitigating the tax's impact on living costs while maintaining the service sector’s competitiveness.

https://www.nst.com.my/business/economy/2024/03/1032555/mof-announces-service-tax-exemptions-more-logistics-maintenance
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MOF announces service tax exemptions for more logistics, maintenance services